Finance Act 2014

[F1 160A Prizes: freeplay U.K.

(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—

  (a)

  remote gaming, or

  (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—

  (a)

  a gaming payment, or

  (b)

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

Textual Amendments

F1 S. 160A inserted (with effect in accordance with s. 46(9) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 46(5)