Part 12

Clubs, pubs, fairs, &c.

Clubs

Section 271: supplementary
272
1
For the purposes of section 271(4)(b) the reference to a deduction or levy in respect of gaming provided by, on behalf of or by arrangement with a club or institute is to a deduction or levy made by or on behalf of—
a
the club or institute, or
b
a person providing facilities for gaming on behalf of, or by arrangement with, the club or institute.
2
In section 271(4)(c) “the public” means persons other than—
a
members of the club or institute,
b
guests of members of the club or institute,
c
staff of the club or institute, and
d
persons providing services to or for the club or institute.
3
For the purposes of section 271(4)(c) and (d) a reference to an area where gaming is taking place is a reference to any place in which it is possible to participate in the gaming.
4
For the purposes of section 271(6) and subsection (2) above a person shall not be treated as the guest of a member if the member extends an invitation—
a
having had no previous acquaintance with the person, and
b
for the purpose only of enabling the person to take advantage of facilities for gaming.
S. 272 in force at 1.9.2007 by S.I. 2006/3272, art. 2(4)(5), Sch. 3B (with arts. 7-11, 7-12, Sch. 4) (as inserted by S.I. 2007/2169, arts. 3, 6, Sch.)