12(1)Schedule 3 (exemptions from bingo duty) is amended as follows.U.K.
(2)For paragraph 2B (and the italic cross-heading before it) substitute—
“Non-profit making bingoU.K.
2B(1)In calculating liability to bingo duty no account shall be taken of non-profit making bingo.
(2)“Non-profit making bingo” means bingo—
(a)in respect of the playing of which no charge in money or money's worth is made, and
(b)in respect of which no levy is charged on any of the stakes or on the winnings of any of the players (irrespective of the means by which the levy is charged),
and it does not matter whether the charge or levy is compulsory, customary or voluntary.
(3)In sub-paragraph (2)(a) “charge” includes an admission charge, but does not include—
(a)any payment of the whole or any part of an annual subscription to a club,
(b)any payment of an entrance subscription for membership of a club, or
(c)any stakes hazarded.
(4)In sub-paragraph (3)—
“club” means a club which is so constituted and conducted, in respect of membership and otherwise, as not to be of a temporary character, and
“membership of a club” does not include temporary membership of a club.”
(3)In paragraph 5(1) (small-scale amusements provided commercially)—
(a)in paragraph (a), for the words from “premises” to the end substitute “ family entertainment centre within the meaning of the Gambling Act 2005 (see section 238); ”, and
(b)in paragraph (b), for the words from “a permit” to “that Act” substitute “ an adult gaming centre premises licence issued under Part 8 of the Gambling Act 2005 (see section 150(1)(c)) ”.
(4)In paragraph 10(2) (notification to Commissioners by, and registration of, bingo-promoters), in the second sentence, for “the Gaming Act 1968” substitute “ a bingo premises licence ”.
Commencement Information
I1Sch. 25 para. 12 in force at 1.9.2007 by S.I. 2007/2532, art. 2 (with art. 6)