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Legislation
Finance Act 2009

Crossheading Gambling

  • Section 113 VAT exemption for gaming participation fees
  • Section 114 Gaming duty
  • Section 115 Remote bingo etc
  • Section 116 Meaning of “gaming machine” and “gaming”
  1. Gambling
  2. Remote bingo etc

Section 115 | Remote bingo etc

From legislation.gov.uk

(1)BGDA 1981 is amended as follows.

(2)Repealed

(3)In section 26H (remote gaming duty: exemptions), after subsection (2) insert—

(2A)Subsection (2) does not prevent remote gaming duty being charged in respect of the provision of facilities for the playing of bingo which is not licensed bingo (as to the meaning of which terms see section 20C).

(4)The amendments made by this section have effect in relation to games of bingo that begin to be played on or after 1 July 2009.

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