Bingo dutyU.K.
122Rate of bingo dutyU.K.
(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 commerciallyU.K.
(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.