Paragraph 8 Consequential provision

United Kingdom

In FA 1997—

(a)

in section 10 (gaming duty)—

(i)

in subsection (3AA)(a) omit “bingo duty or”;

(ii)

after subsection (3AA) insert—

(3AB)
This section does not apply to the playing of bingo.

;

(iii)

after subsection (6) insert—

(7)
In this section, “bingo” includes any version of that game, whatever name it is called.

;

(b)

in Schedule 1 (administration and enforcement of gaming duty), for paragraph 16 substitute—

16
Where an officer of Revenue and Customs takes any action in pursuance of instructions of the Commissioners for His Majesty’s Revenue and Customs in connection with the enforcement of the enactments relating to gaming duty and, apart from this paragraph, the officer would in taking that action be committing an offence under the enactments relating to betting or gaming, the officer is not be guilty of that offence.