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Legislation
Finance Act 2019

Crossheading Reviews

  • Section 92 Impact analyses of the anti-avoidance provisions of this Act
  • Section 93 Review of effectiveness of provisions on tax avoidance
  • Section 94 Review of public health effects of gaming provisions
  • Section 95 Review of changes made by sections 80 and 81
  1. Reviews
  2. Review of public health effects of gaming provisions

Section 94 | Review of public health effects of gaming provisions

From legislation.gov.uk

(1)The Chancellor of the Exchequer must review the public health effects of the provisions of section 62 of and Schedule 19 to this Act and lay a report of that review before the House of Commons within six months of the passing of this Act.

(2)A review under this section must consider—

(a)the effects of those provisions in reducing the negative public health effects of gambling, and

(b)the implications for the public finances of the public health effects of—

(i)those provisions,

(ii)the operation of the law relating to remote gaming duty and gaming duty if those provisions were not given effect.

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