# Finance Act 2014, Section 188: Gaming

Extent: E+W+S+N.I.

(1) In this Part—
(a) “gaming” means playing a game of chance for a prize, and
(b) “game of chance” has the meaning given by section 6(2) of the Gambling Act 2005.
(2) For the purposes of subsection (1)—
(a) “playing a game of chance” is to be read in accordance with section 6(3) of the Gambling Act 2005, and
(b) “prize” does not include the opportunity to play the game again.
(3) But a game is not a “game of chance” for the purposes of this Part if—
(a) it can only be played with the participation of two or more persons, and
(b) no amounts are paid or required to be paid—
(i) in respect of entitlement to participate in the game, or
(ii) otherwise for, on account of or in connection with participation in the game.

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Source: https://www.legislation.gov.uk/ukpga/2014/26/section/188 (the official version)
Page: https://openlegislation.uk/finance-act-2014/section-188
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.