The Bingo Duty (Exemptions) Order 1993

Made: 16th March 1993

Laid before the House of Commons: 16th March 1993

Coming into force: 6th April 1993

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by paragraph 7 of Schedule 3 to the Betting and Gaming Duties Act 1981[^f00001], and of all other powers enabling them in that behalf, hereby make the following Order:

1

This Order may be cited as the Bingo Duty (Exemptions) Order 1993 and shall come into force on 6th April 1993.

2

Article 3 of the Bingo Duty (Exemptions) Order 1989[^f00002] is hereby revoked.

3

In paragraph 5 of Schedule 3 to the Betting and Gaming Duties Act 1981[^f00003] (exemption from bingo duty in respect of small scale amusements provided commercially), sub-paragraph (2)(b) shall have effect as if, for the sum of £20 specified in that sub-paragraph, there were substituted the sum of £25.

Signed

Leonard Harris — Commissioner of Customs and Excise — 16th March 1993

Explanatory note

(This note is not part of the Order)

This Order raises a monetary limit which must be observed to qualify for exemption from bingo duty. It increases from £20 to £25 the maximum card money per game for small-scale non-dutiable bingo played at fairgrounds and other non-commercial entertainments.

Footnotes

[^f00001]: 1981 c. 63; section 33(1) defines “the Commissioners”.

[^f00002]: S.I. 1989/1357.

[^f00003]: The sum specified in paragraph 5 of Schedule 3 is as substituted by S.I. 1989/1357.