# Finance Act 2012, Paragraph 48


In section 10 of FA 1997 (gaming duty), for subsection (3AA) substitute—
“(3AA) This section does not apply to the playing of a game in respect of which—
(a) bingo duty or lottery duty is chargeable, or would be chargeable but for an express exception, or
(b) machine games duty is chargeable.”

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/24/paragraph/48 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-48
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.