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the voucher to the recipient significantly less than the amount | |
mentioned in subsection (3)(b). | |
(5) In the case of a prize which— | |
(a) is neither money nor a voucher, and | |
(b) does not fall within subsection (2), | 5 |
the value of the prize for the purpose of subsection (1) is— | |
(i) the amount which the prize would cost the promoter if | |
obtained from a person not connected with him, or | |
(ii) where no amount can reasonably be determined in | |
accordance with sub-paragraph (i), nil. | 10 |
(6) For the purpose of this section— | |
(a) a reference to connection between two persons shall be | |
construed in accordance with section 839 of the Income and | |
Corporation Taxes Act 1988 (connected persons), and | |
(b) an amount paid by way of value added tax on the acquisition of | 15 |
a thing shall be treated as part of its cost (irrespective of whether | |
or not the amount is taken into account for the purpose of a | |
credit or refund). | |
20A Combined bingo | |
(1) A game of bingo is “combined bingo” if— | 20 |
(a) it is multiple bingo within the meaning of section 1 of the | |
Gaming (Bingo) Act 1985, or | |
(b) it is played in more than one place and promoted by more than | |
one person. | |
(2) Payments made in respect of entitlement to participate in combined | 25 |
bingo shall be treated for the purposes of section 19(1) as bingo receipts | |
only of the first promoter to whom (or at whose direction) they are | |
paid. | |
(3) Where money representing stakes hazarded at combined bingo is paid | |
in an accounting period by one promoter of the bingo (“the first | 30 |
promoter”) to another (“the second promoter”)— | |
(a) the money shall not be treated as a bingo receipt of the second | |
promoter for the purposes of section 19(1), | |
(b) the payment shall be treated as expenditure of the first | |
promoter on bingo winnings for the accounting period for the | 35 |
purposes of section 20(1), and | |
(c) no subsequent payment of all or part of the money shall be | |
treated as expenditure on bingo winnings for the purposes of | |
section 20(1) (whether paid by the second promoter to another | |
person, by the first promoter having received it from the second | 40 |
promoter, or otherwise). | |
(4) Subsections (2) and (3) shall apply only where the combined bingo is | |
played entirely in the United Kingdom. | |
20B Carrying losses forward | |
(1) Where the calculation of a person’s bingo promotion profits for an | 45 |
accounting period results in a negative amount (“the loss”)— | |
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(a) no bingo duty shall be chargeable in respect of that accounting | |
period, and | |
(b) for the purpose of section 17(3), the amount of the person’s | |
expenditure on bingo winnings for the next accounting period | |
shall be increased by the amount of the loss. | 5 |
(2) Subsection (1) applies to an accounting period whether or not the loss | |
results wholly or partly from the previous application of that | |
subsection. | |
20C Supplementary | |
(1) Part 2 of Schedule 3 to this Act (bingo duty: supplementary) shall have | 10 |
effect. | |
(2) In sections 17 to 20B above, this section and Schedule 3— | |
“bingo” includes any version of that game, whatever name it is | |
called, | |
“licensed bingo” means bingo played at premises licensed | 15 |
under— | |
(a) the Gaming Act 1968, or | |
(b) Chapter II of Part III of the Betting Gaming, Lotteries | |
and Amusements (Northern Ireland) Order 1985, | |
“prize” means anything won at bingo, and | 20 |
“United Kingdom” includes the territorial sea of the United | |
Kingdom. | |
(3) For the purposes of those provisions, except in relation to combined | |
bingo, the promoter of a game of bingo is— | |
(a) in the case of licensed bingo, the holder of the licence, and | 25 |
(b) in the case of non-licensed bingo, the person who provides the | |
facilities for the game. | |
(4) For the purposes of those provisions in relation to combined bingo a | |
person promotes a game of bingo if he is wholly or partly responsible | |
for organising it or for providing facilities for it. | 30 |
(5) In those provisions a reference to entitlement to participate in a game | |
of bingo includes a reference to an opportunity to participate in a game | |
of bingo in respect of which a charge is made (whether by way of a fee | |
for participation, a stake, or both). | |
(6) In proceedings relating to bingo duty under the customs and excise | 35 |
Acts an averment in any process that a particular game is a version of | |
bingo shall, until the contrary is proved, be sufficient evidence that it | |
is.”. | |
(2) In paragraph 1 of Schedule 3 to the Betting and Gaming Duties Act 1981 (c. 63) | |
(bingo duty: exemptions: domestic bingo) for “Bingo duty shall not be charged | 40 |
in respect of” substitute “In calculating liability to bingo duty no account shall | |
be taken of”. | |
(3) For paragraph 2 of Schedule 3 to the Betting and Gaming Duties Act 1981 | |
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(bingo duty: exemptions: small-scale bingo) substitute— | |
“Small-scale bingo | |
2 (1) This paragraph applies where entitlement to participate in non- | |
licensed bingo depends on a person’s being— | |
(a) a member of a group or organisation, | 5 |
(b) a guest of a member of a group or organisation, or | |
(c) a guest of a group or organisation. | |
(2) Payments in respect of entitlement to participate in the non-licensed | |
bingo shall not be brought into account in relation to any person for | |
the purpose of section 19. | 10 |
(3) Winnings at the non-licensed bingo shall not be brought into account | |
in relation to any person for the purpose of section 20. | |
2A (1) In the case of non-licensed bingo to which paragraph 2 does not | |
apply— | |
(a) payments in respect of entitlement to participate in the non- | 15 |
licensed bingo shall not be brought into account in relation to | |
any person for the purpose of section 19 (subject to sub- | |
paragraphs (2) to (5) below), and | |
(b) winnings at the non-licensed bingo shall not be brought into | |
account in relation to any person for the purpose of section 20 | 20 |
(subject to sub-paragraphs (2) to (5) below). | |
(2) If on a day winnings at non-licensed bingo promoted by a person | |
exceed £500, sub-paragraph (1) shall not apply in relation to the | |
person in respect of the accounting period in which that day falls and | |
the next two accounting periods. | 25 |
(3) If stakes exceeding in aggregate £500 are hazarded on a day at non- | |
licensed bingo promoted by a person, sub-paragraph (1) shall not | |
apply in relation to the person in respect of the accounting period in | |
which that day falls and the next two accounting periods. | |
(4) If in an accounting period winnings at non-licensed bingo promoted | 30 |
by a person exceed £7,500, sub-paragraph (1) shall not apply in | |
relation to the person in respect of that accounting period and the | |
next two accounting periods. | |
(5) If stakes exceeding in aggregate £7,500 are hazarded in an | |
accounting period at non-licensed bingo promoted by a person, sub- | 35 |
paragraph (1) shall not apply in relation to the person in respect of | |
that accounting period and the next two accounting periods. | |
(6) For the purposes of this paragraph winnings at bingo shall be valued | |
in accordance with section 20(2) to (6).”. | |
(4) After paragraph 2A of Schedule 3 to the Betting and Gaming Duties Act 1981 | 40 |
(c. 63) insert— | |
“Non-profit-making bingo | |
2B In calculating liability to bingo duty no account shall be taken of | |
bingo to which there apply (without any exception or modification | |
by virtue of regulations) both— | 45 |
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(a) section 3 of the Gaming Act 1968 or Article 56 of the Betting, | |
Gaming, Lotteries and Amusements (Northern Ireland) | |
Order 1985 (prohibition on charging for participation), and | |
(b) section 4 of that Act or Article 57 of that Order (prohibition of | |
levy on stakes or winnings).”. | 5 |
(5) In paragraph 5(1) of Schedule 3 to the Betting and Gaming Duties Act 1981 | |
(c. 63) (bingo duty: exemptions: commercial amusements) for “Bingo duty | |
shall not be charged in respect of” substitute “In calculating liability to bingo | |
duty no account shall be taken of”. | |
(6) In paragraph 6 of Schedule 3 to that Act (bingo duty: exemptions: machine | 10 |
bingo) for “Bingo duty shall not be charged in respect of” substitute “In | |
calculating liability to bingo duty no account shall be taken of”. | |
(7) In paragraph 10(1) of Schedule 3 to that Act (notification and registration of | |
bingo-promoters) for “which will, or may, be chargeable with bingo duty” | |
substitute “in connection with which bingo duty may be chargeable”. | 15 |
(8) The following paragraphs of Schedule 3 to that Act shall cease to have effect— | |
(a) paragraph 11 (announcement of prizes), | |
(b) paragraph 12 (records), and | |
(c) paragraph 15 (disputes). | |
(9) In paragraph 16(2) of Schedule 3 to that Act (enforcement)— | 20 |
(a) for “(being bingo which is or may be chargeable with bingo duty)” | |
substitute “(being bingo in connection with which bingo duty may be | |
chargeable)”, and | |
(b) paragraph (b) (and the word “or” immediately before it) shall cease to | |
have effect. | 25 |
(10) This section shall have effect in relation to bingo played on or after 27th | |
October 2003 (with which day the first accounting period for the purposes of | |
section 17 of the Betting and Gaming Duties Act 1981 shall begin). | |
10 Amusement machines not operated by coins or tokens | |
(1) In section 21 of the Betting and Gaming Duties Act 1981 (amusement machine | 30 |
licences), for subsections (3B) to (3D) (meaning of “fifty-penny machine”) | |
substitute— | |
“(3B) For the purposes of this section an amusement machine is a “fifty- | |
penny machine” if, and only if— | |
(a) where it is a machine on which a game can be played solo, the | 35 |
cost for each time the game is played on it solo— | |
(i) does not exceed 50p, or | |
(ii) where the machine provides differing numbers of | |
games in different circumstances, cannot exceed 50p; | |
and | 40 |
(b) where it is a machine on which a game can be played by more | |
than one person at a time, the cost per player for each time the | |
game is played on it simultaneously by more than one player— | |
(i) does not exceed 50p, or | |
(ii) where the machine provides differing numbers of | 45 |
games in different circumstances, cannot exceed 50p.”. | |
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(2) In section 25(1) of that Act (definition of “amusement machine”), in paragraph | |
(c) for “coin or token” substitute “coin, token or other thing”. | |
(3) In section 26(2) of that Act (interpretation), for the definitions of “two-penny | |
machine”, “five-penny machine” and “ten-penny machine” substitute— | |
““two-penny machine” means an amusement machine in relation to | 5 |
which the cost for each time a game is played on it— | |
(a) does not exceed 2p, or | |
(b) where the machine provides differing numbers of games in | |
different circumstances, cannot exceed 2p, | |
and “five-penny machine” and “ten-penny machine” have a | 10 |
corresponding meaning;”. | |
(4) In the following provisions of the Value Added Tax Act 1994 (c. 23)— | |
(a) the definition of “gaming machine” in section 23(4), and | |
(b) Note (3) (definition of “gaming machine”) to Group 4 of Schedule 9, | |
for “coin or token” substitute “coin, token or other thing”. | 15 |
11 Amusement machines: use of currencies other than sterling | |
(1) In section 26 of the Betting and Gaming Duties Act 1981 (c. 63) (interpretation | |
etc), omit the definition of “coin” in subsection (2). | |
(2) After that section insert— | |
“26A Amounts in currencies other than sterling | 20 |
(1) Any reference in this Part of this Act to a amount in sterling, in the | |
context of— | |
(a) the cost of playing a game, or | |
(b) the amount of the prize for a game, | |
includes a reference to the equivalent amount in another currency. | 25 |
(2) The equivalent amount in another currency, in relation to any day, shall | |
be determined by reference to the London closing exchange rate for the | |
previous day. | |
(3) For the purposes of determining what duty is payable on an | |
amusement machine licence in a case where this section applies, the | 30 |
equivalent in another currency of an amount in sterling shall be taken | |
to be its equivalent on the day on which the application for the licence | |
is received by the Commissioners, or the due date in the case of a | |
default licence. | |
(4) In subsection (3) above— | 35 |
“default licence” means a licence granted under paragraph 3(1) of | |
Schedule 4A to this Act; | |
“due date” has the meaning given by paragraph 2(4) of that | |
Schedule.”. | |
(3) This section does not apply in relation to any amusement machine licence | 40 |
granted before the day on which this Act is passed or to anything done under | |
such a licence. | |
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