Section 272 Section 271: supplementaryI1

(1)

For the purposes of section 271(4)(b) the reference to a deduction or levy in respect of gaming provided by, on behalf of or by arrangement with a club or institute is to a deduction or levy made by or on behalf of—

(a)

the club or institute, or

(b)

a person providing facilities for gaming on behalf of, or by arrangement with, the club or institute.

(2)

In section 271(4)(c) “the public” means persons other than—

(a)

members of the club or institute,

(b)

guests of members of the club or institute,

(c)

staff of the club or institute, and

(d)

persons providing services to or for the club or institute.

(3)

For the purposes of section 271(4)(c) and (d) a reference to an area where gaming is taking place is a reference to any place in which it is possible to participate in the gaming.

(4)

For the purposes of section 271(6) and subsection (2) above a person shall not be treated as the guest of a member if the member extends an invitation—

(a)

having had no previous acquaintance with the person, and

(b)

for the purpose only of enabling the person to take advantage of facilities for gaming.

Annotations

Commencement

I1: S. 272 in force at 1.9.2007 by S.I. 2006/3272, art. 2(4)(5), Sch. 3B (with arts. 7-11, 7-12, Sch. 4) (as inserted by S.I. 2007/2169, arts. 3, 6, Sch.)