Part 1 Imposition of Duty
Finance Act 2007 (2007 c 11) | Legislation

SCHEDULE 1 Remote Gaming Duty

Section 8

Part 1 Imposition of Duty

1

The sections set out below are to be inserted in Part 2 of BGDA 1981 (gaming duties) before section 26A (which is renumbered 26N).

2

Those sections are—

“Remote gaming duty
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(1)     For the purposes of remote gaming duty “remote gaming†means gaming in which persons participate by the use of—

(a)     the internet,

(b)     telephone,

(c)     television,

(d)     radio, or

(e)     any other kind of electronic or other technology for facilitating communication.

(2)     For the purposes of remote gaming duty the expressions listed below shall be construed (for the whole of the United Kingdom) in accordance with the Gambling Act 2005.

ExpressionDefining provision of Gambling Act 2005
Provision of facilitiesSection 5(1) to (3)
Remote gambling equipmentSection 36(4) and (5)
Remote operating licenceSection 67

(3)     In relation to remote gaming duty “P†means a person who provides facilities for remote gaming.

(4)     The Treasury may by order amend the definition of “remote gaming†in subsection (1) (and an order may include incidental, consequential or transitional provision).

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