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Legislation
Finance Act 2014

CHAPTER 3 Remote gaming duty

  • Section 154 Remote gaming
  • Section 155 Remote gaming duty
  • Section 156 Profits on pooled prize gaming
  • Section 157 Profits on ordinary gaming
  • Section 158 Profits on retained prizes
  • Section 159 Gaming payments
  • Section 159A Play using the results of successful freeplay
  • Section 160 Prizes
  • Section 160A Prizes: freeplay
  • Section 161 Exemptions
  • Section 162 Liability to pay
  1. Chapter 3 · Remote gaming duty
  2. Remote gaming

Section 154 | Remote gaming

From legislation.gov.uk

(1)For the purposes of this Part “remote gaming” is gaming in which persons participate by the use of—

(a)the internet,

(b)telephone,

(c)television,

(d)radio, or

(e)any other kind of electronic or other technology for facilitating communication.

(2)Remote gaming is “pooled prize gaming” for the purposes of this Part if all or any part of the gaming payment is assigned by or on behalf of the gaming provider to a fund (referred to in this Part as a “gaming prize fund”) from which prizes are to be provided to participants in the gaming.

(3)Remote gaming is “ordinary gaming” for the purposes of this Part if it is not pooled prize gaming.

(4)The Treasury may by regulations—

(a)amend the definition of “remote gaming” in subsection (1), ...

(b)Repealed

(5)Nothing in subsection (4)(b) affects the generality of section 194(1).

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