Finance Act 2012 (c. 14)

SCHEDULES

SCHEDULE 24 U.K. Machine games duty

PART 1 U.K. Imposition of duty

Consequential amendments U.K.

44 (1) Section 26H of BGDA 1981 (exemptions from remote gaming duty) is amended as follows. U.K.

(2) After subsection (2A) insert—

“(2B) Subsection (2) does not apply in cases where the other gambling tax is machine games duty.”

(3) In subsection (3), before paragraph (b) insert—

“(aa) machine games duty,”.