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The Bingo Duty (Exemptions) Order 1994

S.I. 1994/2967 · Made 23 November 1994

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 23rd November 1994

Laid before the House of Commons 23rd November 1994

Coming into force 1st January 1995

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 1994 and shall come into force on 1st January 1995.

2

Article 3 of the Bingo Duty (Exemptions) Order 1993f1 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 £25 specified in that sub-paragraph, there were substituted the sum of £27.50.

Signature

Leonard Harris

Commissioner of Customs and Excise

New King’s Beam House,

22 Upper Ground,

London SE1 9PJ

23rd November 1994

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 £25 to £27.50 the maximum card money per game for small-scale non-dutiable bingo played at fairgrounds and other non-commercial entertainments.