OpenLegislation

The Bingo Duty (Exemptions) Order 1993

S.I. 1993/752 · Made 16 March 1993

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

CUSTOMS AND EXCISE

Made 16th March 1993

Laid before the House of Commons 16th March 1993

Coming into force 6th April 1993

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by paragraph 7 of Schedule 3 to the Betting and Gaming Duties Act 1981f1, and of all other powers enabling them in that behalf, hereby make the following Order:

Annotations to the whole text

Footnotes

f1

1981 c. 63; section 33(1) defines “the Commissioners”.

Contents

  1. 1Article 1
  2. 2Article 2
  3. 3Article 3
  4. Signature
  5. Explanatory note

1

This Order may be cited as the Bingo Duty (Exemptions) Order 1993 and shall come into force on 6th April 1993.

2

Article 3 of the Bingo Duty (Exemptions) Order 1989f1 is hereby revoked.

3

In paragraph 5 of Schedule 3 to the Betting and Gaming Duties Act 1981f1 (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 £20 specified in that sub-paragraph, there were substituted the sum of £25.

Signature

Leonard Harris

Commissioner of Customs and Excise

New King’s Beam House,

22 Upper Ground,

London SE1 9PJ

16th March 1993

Explanatory note

(This note is not part of the Order)

This Order raises a monetary limit which must be observed to qualify for exemption from bingo duty. It increases from £20 to £25 the maximum card money per game for small-scale non-dutiable bingo played at fairgrounds and other non-commercial entertainments.