Post-commencement receipts & winnings etc in the case of pre-commencement remote gamingU.K.
5(1)This paragraph applies where—U.K.
(a)a person (“the provider”) provides facilities for playing a game of chance,
(b)the playing of the game is remote gaming for the purposes of remote gaming duty charged by BGDA 1981,
(c)the provision of the facilities by the provider is not exempt by virtue of section 26H of BGDA 1981, and
(d)the game is begun to be played before 1 December 2014.
(2)In this paragraph—
“new accounting period” means any accounting period beginning on or after 1 December 2014;
“transitional accounting period” means an accounting period—
(a)beginning on or after 1 December 2014, and
(b)ending on or before 30 November 2018.
(3)Amounts due to the provider in a new accounting period in respect of entitlement to use the facilities to play the game are to be included among the amounts aggregated under section 157(1)(a) of this Act in calculating the provider's profits in respect of ordinary gaming.
(4)Amounts in respect of the game that—
(a)are within section 26E(1)(b) of BGDA 1981 as it applies in relation to the provider, and
(b)are staked, or fall due to be paid, in a new accounting period,
are also to be included among the amounts aggregated under section 157(1)(a) of this Act in calculating the provider's profits in respect of ordinary gaming.
(5)In the case of each prize in the game that is a prize—
(a)provided in a transitional accounting period by the provider, and
(b)won by a person using the facilities to play the game,
the value of the prize is to be included among the amounts aggregated under section 157(2) of this Act in calculating the provider's profits for the period in respect of ordinary gaming.
(6)Section 26F(2) to (7) of BGDA 1981 (provision and value of prizes) apply for the purposes of sub-paragraph (5).