Bingo duty
122Rate of bingo duty
(1)In section 17(1)(b) of BGDA 1981 (bingo duty chargeable at 20 per cent of bingo promotion profits), for “20” substitute “10”.
(2)The amendment made by subsection (1) has effect in relation to accounting periods beginning on or after 30 June 2014.
123Exemption from bingo duty: small-scale amusements provided commercially
(1)In paragraph 5(1) of Schedule 3 to BGDA 1981 (exemptions from bingo duty for small-scale amusements provided commercially), for paragraph (b) substitute—
“(b)on any premises if, for the time being—
(i)a machine in respect of which a person is liable for machine games duty is located on the premises, and
(ii)an adult gaming centre premises licence issued under Part 8 of the Gambling Act 2005 (see section 150(1)(c)) is in force in respect of the premises; or”.
(2)The amendment made by this section has effect in relation to games of bingo which begin to be played on or after the day on which this Act is passed.