Section 161 — Finance Act 2014: Exemptions

Exemptions 161 1 Remote gaming duty is not charged on participation by a chargeable person in remote gaming if—

a the arrangements between the chargeable person and the gaming provider are not entered into in or from the United Kingdom, and b the facilities used to participate in the gaming are not capable of being used in or from the United Kingdom.

2 Remote gaming duty is not charged on participation by a chargeable person in remote gaming so far as the remote gaming—

a is charged with another gambling tax, or b would be charged with another gambling tax but for an express exception.

3 Subsection (2)(b)—

a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b does not apply in cases where the other gambling tax is machine games duty.

4 In this section “ gambling tax ” means—

a machine games duty, b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c gaming duty, d general betting duty, e lottery duty, and f pool betting duty. 4A Remote gaming duty is not charged on a chargeable person’s participation in remote gaming where the remote gaming in question is the playing in the United Kingdom of a game of—

a licensed bingo, or b unlicensed bingo, if at least one other person’s participation in the game does not constitute remote gaming. 4B In subsection (4A)— “ bingo ” includes any version of that game, whatever name it is called; “ licensed bingo ”—

in Great Britain, means bingo played at premises licensed under a bingo premises licence (within the meaning of Part 8 of the Gambling Act 2005),

and in Northern Ireland, means bingo played at premises licensed under Chapter 2 of Part 3 of the Betting, Gaming, Lotteries and Amusements (Northern Ireland) Order 1985; “ United Kingdom ” includes the territorial sea of the United Kingdom; “ unlicensed bingo ” means bingo which is not licensed bingo.

5 The Treasury may by regulations—

a confer an exemption from remote gaming duty, or b remove or vary (whether or not by textual amendment) an exemption under this section.

6 In calculating a gaming provider's profits on remote gaming for an accounting period, no account is to be taken of gaming payments, assignments of amounts to a pool or expenditure on prizes so far as they relate to remote gaming to which an exemption applies as a result of this section or regulations under it.