The Bingo Duty (Exemptions) Order 1993

Statutory Instruments

1993 No. 752

CUSTOMS AND EXCISE

The Bingo Duty (Exemptions) Order 1993

Made

16th March 1993

Laid before the House of Commons

16th March 1993

Coming into force

6th April 1993

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by paragraph 7 of Schedule 3 to the Betting and Gaming Duties Act 1981(1), and of all other powers enabling them in that behalf, hereby make the following Order:

1.  This Order may be cited as the Bingo Duty (Exemptions) Order 1993 and shall come into force on 6th April 1993.

2.  Article 3 of the Bingo Duty (Exemptions) Order 1989(2) is hereby revoked.

3.  In paragraph 5 of Schedule 3 to the Betting and Gaming Duties Act 1981(3) (exemption from bingo duty in respect of small scale amusements provided commercially), sub-paragraph (2)(b) shall have effect as if, for the sum of £20 specified in that sub-paragraph, there were substituted the sum of £25.

Leonard Harris

Commissioner of Customs and Excise

New King’s Beam House,

22 Upper Ground,

London SE1 9PJ

16th March 1993

Explanatory Note

(This note is not part of the Order)

This Order raises a monetary limit which must be observed to qualify for exemption from bingo duty. It increases from £20 to £25 the maximum card money per game for small-scale non-dutiable bingo played at fairgrounds and other non-commercial entertainments.

(1)

1981 c. 63; section 33(1) defines “the Commissioners”.

(2)

S.I. 1989/1357.

(3)

The sum specified in paragraph 5 of Schedule 3 is as substituted by S.I. 1989/1357.