BGDA 1981 is amended as follows.

In section 17(1)(b) (bingo duty chargeable at 15 per cent of bingo promotion profits), for “15” substitute “ 22 ”.

In paragraph 5(2)(c) of Schedule 3 (maximum prize for small-scale amusements exemption), for “£50” substitute “ £70 ”.

The amendment made by subsection (2) has effect in relation to accounting periods beginning on or after 27 April 2009.

The amendment made by subsection (3) has effect in relation to bingo played on or after 1 June 2009.