155 Remote gaming duty
Finance Act 2014 (2014 c 26) | Legislation

155  Remote gaming duty

(1)     A duty of excise, to be known as remote gaming duty, is charged on a chargeable person's participation in remote gaming under arrangements (whether or not enforceable) between the chargeable person and another person (referred to in this Part as a “gaming provider”).

(2)     In this Part “chargeable person” means—

(a)     any UK person, and

(b)     any body corporate not

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