This section has no associated Explanatory Notes
38U.K.Section 31 of BGDA 1981 applies in relation to machine games duty as it applies in relation to [F1bingo duty].
Textual Amendments
F1Words in Sch. 24 para. 38 substituted (1.12.2014) by Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 31(4) (with Sch. 29)