114 Gaming duty
Finance Act 2009 (2009 c 10) | Legislation

114  Gaming duty

(1)     FA 1997 is amended as follows.

(2)     Section 10 (gaming duty) is amended as follows.

(3)     For subsection (2) substitute—

“(2)     Subject as follows, this section applies to—

(a)     casino games, and

(b)     equal chance gaming.”

(4)     In subsection (3)(e), after “Article” insert “77,”.

(5)     After subsection (3A) insert—

“(3AA)     This section does not apply to the playing of a game in respect of which bingo duty or lottery duty is chargeable or would be chargeable but for an express exception.”

(6)     In subsection (3C)(a), after “in” insert “organising or”.

(7)     For subsection (4) substitute—

“(4)     This section does not apply—

(a)     in Great Britain, to the playing of

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