PART 3General betting duty, pool betting duty and remote gaming duty

CHAPTER 3Remote gaming duty

160AF1Prizes: freeplay

1

Where a prize is a freeplay offer (whether or not in the form of a voucher) which does not fall within section 160(4)—

a

for the purposes of sections 156 and 157, the expenditure on the prize is nil, and

b

subsections (5) to (7) of section 160 do not apply in relation to the prize.

2

Where a prize is a voucher which gives the recipient a choice of using it in place of money for freeplay or as whole or partial payment for another benefit, section 160(5)(b) has effect as if after “used” there were inserted “ if it is used as payment for a benefit other than freeplay ”.

3

In this section—

  • “freeplay” means participation, in reliance on a freeplay offer, in—

    1. a

      remote gaming, or

    2. b

      an activity in respect of which a gambling tax listed in section 161(4) is charged;

  • “freeplay offer” means an offer which waives all or part of—

    1. a

      a gaming payment, or

    2. b

      a payment in connection with participation in an activity in respect of which a gambling tax listed in section 161(4) is charged.