3. In paragraph 5 of Schedule 3 to the Betting and Gaming Duties Act 1981(1) (exemption from bingo duty in respect of small scale amusements provided commercially), sub-paragraph (2)(b) shall have effect as if, for the sum of £25 specified in that sub-paragraph, there were substituted the sum of £27.50.
The sum specified in paragraph 5 of Schedule 3 is as substituted by S.I. 1993/752.