Section 160A — Finance Act 2014: Prizes: freeplay

Prizes: freeplay 160A 1 Where a prize is a freeplay offer (whether or not in the form of a voucher) which does not fall within section 160(4)—

a for the purposes of sections 156 and 157, the expenditure on the prize is nil, and b subsections (5) to (7) of section 160 do not apply in relation to the prize.

2 Where a prize is a voucher which gives the recipient a choice of using it in place of money for freeplay or as whole or partial payment for another benefit, section 160(5)(b) has effect as if after “used” there were inserted “ if it is used as payment for a benefit other than freeplay ” .

3 In this section— “ freeplay ” means participation, in reliance on a freeplay offer, in— remote gaming, or an activity in respect of which a gambling tax listed in section 161(4) is charged; “ freeplay offer ” means an offer which waives all or part of—

a gaming payment, or a payment in connection with participation in an activity in respect of which a gambling tax listed in section 161(4) is charged.