161Exemptions
(1)Remote gaming duty is not charged on participation by a chargeable person in remote gaming if—
(a)the arrangements between the chargeable person and the gaming provider are not entered into in or from the United Kingdom, and
(b)the facilities used to participate in the gaming are not capable of being used in or from the United Kingdom.
(2)Remote gaming duty is not charged on participation by a chargeable person in remote gaming so far as the remote gaming—
(a)is charged with another gambling tax, or
(b)would be charged with another gambling tax but for an express exception.
(3)Subsection (2)(b)—
(a)does not prevent remote gaming duty being charged where the remote gaming in question is the playing of bingo which is not licensed bingo (as to the meaning of which terms see section 20C of BGDA 1981), and
(b)does not apply in cases where the other gambling tax is machine games duty.
(4)In this section “gambling tax” means—
(a)machine games duty,
(b)bingo duty,
(c)gaming duty,
(d)general betting duty,
(e)lottery duty, and
(f)pool betting duty.
(5)The Treasury may by regulations—
(a)confer an exemption from remote gaming duty, or
(b)remove or vary (whether or not by textual amendment) an exemption under this section.
(6)In calculating a gaming provider’s profits on remote gaming for an accounting period, no account is to be taken of gaming payments, assignments of amounts to a pool or expenditure on prizes so far as they relate to remote gaming to which an exemption applies as a result of this section or regulations under it.