Explanatory note
(This note is not part of the Order)
Small-scale commercial bingo may be exempt from bingo dutyf1.
One of the conditions of the exemption is that the total amount taken as payment by players for their cards for any one game does not exceed a given sum. Article 2(1) enlarges that sum to £500f2.
Another such condition is that no money prize exceeding a given sum is distributed or offered. Article 2(2) enlarges that sum to £50f3.
An impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.
Annotations
Footnotes
- f1
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For details, see the Betting and Gaming Duties Act 1981 Schedule 3 paragraph 5.
- f2
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From £100 under article 5(b) of S.I. 1995/2374, which is omitted by article 3(1) of this Order.
- f3
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From £25 under article 2 of S.I. 2004/155. That instrument is revoked by article 3(2) of this Order.