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PART 2 U.K.Excise duties and other taxes

Bingo dutyU.K.

123Exemption from bingo duty: small-scale amusements provided commerciallyU.K.

(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.