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Finance Act 2014
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- UK Public General Acts
- 2014 c. 26
- PART 2
- Bingo duty
- Section 123
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123Exemption from bingo duty: small-scale amusements provided commerciallyU.K.
This section has no associated Explanatory Notes
(1)In paragraph 5(1) of Schedule 3 to BGDA 1981 (exemptions from bingo duty for small-scale amusements provided commercially), for paragraph (b) substitute—
“(b)on any premises if, for the time being—
(i)a machine in respect of which a person is liable for machine games duty is located on the premises, and
(ii)an adult gaming centre premises licence issued under Part 8 of the Gambling Act 2005 (see section 150(1)(c)) is in force in respect of the premises; or”.
(2)The amendment made by this section has effect in relation to games of bingo which begin to be played on or after the day on which this Act is passed.
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