Introduction Details of the Section
2.Subsection (2) of the section amends section 17 of the Betting and Gaming Duties Act 1981 (BGDA), which sets out the charge to bingo duty, by inserting a new subsection (2A) so that bingo duty is not charged on the playing of bingo if it is not licensed bingo and remote gaming duty is charged on the provision of facilities for playing it.
3.Subsection (3) amends section 26H (exemptions to remote gaming duty) by inserting a new subsection (2A) so that the provision of facilities for remote bingo, other than licensed bingo, is not exempted from remote gaming duty.