Section 188 — Finance Act 2014: Gaming

Gaming 188 1 In this Part—

a “ gaming ” means playing a game of chance for a prize, and b “ game of chance ” has the meaning given by section 6(2) of the Gambling Act 2005.

2 For the purposes of subsection (1)—

a “ playing a game of chance ” is to be read in accordance with section 6(3) of the Gambling Act 2005, and b “ prize ” does not include the opportunity to play the game again.

3 But a game is not a “ game of chance ” for the purposes of this Part if—

a it can only be played with the participation of two or more persons, and b no amounts are paid or required to be paid—

i in respect of entitlement to participate in the game, or ii otherwise for, on account of or in connection with participation in the game.