Finance Act 2014 (c. 26)

SCHEDULES

SCHEDULE 28 U.K. Part 3: consequential amendments and repeals

PART 1 U.K. Betting and Gaming Duties Act 1981

1 U.K. BGDA 1981 is amended as follows.

2 U.K. Omit sections 1 to 12 (general betting duty and pool betting duty).

3 U.K. In section 17 (bingo duty) for subsection (2A) substitute—

“(2A) Bingo duty is not charged on the playing of a game of bingo which is not licensed bingo if every person playing the game participates by the use of—

(a) the internet,

(b) telephone,

(c) television,

(d) radio, or

(e) any other kind of electronic or other technology for facilitating communication.”

4 U.K. Omit sections 26A to 26M (remote gaming duty).

5 U.K. In section 27 (offences by bodies corporate), omit “paragraph 13(1) or (3) or 14(1) of Schedule 1 or”.

6 U.K. In section 31 (protection of officers), for “general betting duty, bingo duty or remote gaming duty” substitute “ bingo duty ”.

7 U.K. Omit Schedule A1 (general betting duty and pool betting duty: double taxation relief).

8 U.K. Omit Schedule 1 (administration of general betting duty and pool betting duty).

9 U.K. Omit Schedule 4B (remote gaming duty: double taxation relief).