Explanatory note

(This note is not part of the Regulations)

These Regulations come into force on 27 October 2003. They revoke and replace the Bingo Duty Regulations 1988 (S.I. 1988/333), which formerly regulated the activities of bingo-promoters and the manner in which bingo duty should be accounted for and paid.

These Regulations make new arrangements for the administration and payment of bingo duty. They—

(i)

regulate the registration of those who intend to promote, or have begun to promote, the playing of bingo,

(ii)

make provision for non-standard accounting periods,

(iii)

impose requirements concerning the marking, identification, and issuing of bingo cards,

(iv)

prescribe the timing and procedure for bingo-promoters to make returns, and

(v)

make provision for the manner in which bingo duty must be paid.