# Finance Act 2012, Paragraph 44


(1) Section 26H of BGDA 1981 (exemptions from remote gaming duty) is amended as follows.
(2) After subsection (2A) insert—
“(2B) Subsection (2) does not apply in cases where the other gambling tax is machine games duty.”
(3) In subsection (3), before paragraph (b) insert—
“(aa) machine games duty,”.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/24/paragraph/44 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-44
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.