SolvedSection 10 | Gaming duty to replace gaming licence duty.
From legislation.gov.uk
(1)A gaming licence shall not be required under section 13 of the Betting and Gaming Duties Act 1981 (gaming licence duty) for any gaming on or after 1st October 1997; but a duty of excise (to be known as “gaming duty”) shall be charged in accordance with section 11 below on any premises in the United Kingdom where gaming to which this section applies (“dutiable gaming”) takes place on or after that date.
(2)Subject as follows, this section applies to—F1
(a)casino games, andF1
(b)equal chance gaming.F1
(3)This section does not apply to any lawful gaming which is gaming to which any of the following provisions applies and takes place in accordance with the requirements of that provision, that is to say—
(a)Part 1 of Schedule 15 to the Gambling Act 2005 or Article 55(2) of the Betting, Gaming, Lotteries and Amusements (Northern Ireland) Order 1985 (private parties);F2
(b)section 279 of that Act (premises licensed for the sale of liquor);F3
(c)RepealedF4
(d)... Article 126 of that Order (gaming at entertainments not held for private gain);F5
(e)Part 13 of that Act or Article 77, 153 or 154 of that Order (amusements with prizes).F6F7
(3AA)This section does not apply to the playing of a game in respect of which—F9F10
(a)... lottery duty is chargeable, or would be chargeable but for an express exception, orF9F10F11
(b)machine games duty is chargeable.F9F10
(3AB)This section does not apply to the playing of bingo.F9F12
(3B)This section does not apply to any lawful gaming which consists of games played in Great Britain at an entertainment in respect of which all the payments made by the players (whether by way of entrance fee or stake or otherwise) are, after making permissible deductions from those payments, applied for a purpose other than that of private gain (within the meaning of the Gambling Act 2005).F9
(3C)For the purposes of subsection (3B), only the following deductions are permissible deductions—F9
(a)deductions on account of reasonable expenses incurred in organising or providing the facilities for the purposes of the games, andF9F13
(b)deductions for the provision of prizes or awards in respect of the games.F9
(4)This section does not apply—F14
(a)in Great Britain, to the playing of a game where the provision of facilities for its playing falls within section 269 of the Gambling Act 2005 (equal chance gaming at members' or commercial clubs and miners' welfare institutes), orF14
(b)in Northern Ireland, to the playing of a game to which Article 128 of the Betting, Gaming, Lotteries and Amusements (Northern Ireland) Order 1985 (certain clubs) applies.F14
(5)The Treasury may by order made by statutory instrument provide that any specified game is or is not to be a casino game or equal chance gaming for the purposes of this section if it appears to them, having regard to the character of the game and the circumstances in which it is played, that it is appropriate to do so.F15
(6)Any reference in an order under subsection (5) above to a particular game shall be taken to include a reference to any game (by whatever name called) which is essentially similar to that game.F16
(7)In this section, “bingo” includes any version of that game, whatever name it is called.F17