Background Note
4.The law providing for exemption from bingo duty is to be found in Part 1 of Schedule 3 to the Betting and Gaming Duties Act 1981. Paragraph 5 deals with the exemptions available to small-scale amusements provided commercially.
5.Paragraph 5(1)(b) describes the conditions that must be met for small-scale amusements provided commercially to be exempted from bingo duty. One condition is that an amusement machine licence should be in force. However, amusement machine licence duty was repealed by the Finance Act 2012 when it was replaced by machines games duty. The reference to an amusement machine licence in paragraph 5 (1) (b) became redundant at that point. This section replaces the reference with an equivalent requirement in relation to machine games duty.