46 Remote gaming duty: freeplay
Finance (No 2) Act 2017 (2017 c 32) | Legislation

46  Remote gaming duty: freeplay

(1)     Part 3 of FA 2014 (general betting duty, pool betting duty and remote gaming duty) is amended in accordance with subsections (2) to (8).

(2)     In section 159 (remote gaming duty: gaming payments), for subsection (4) substitute—

“(4)     For the purposes of this Chapter—

(a)     where the chargeable person participates in the remote gaming in reliance on an offer which waives all of a gaming payment, the person is to be treated as having made a gaming payment of the amount which would have been required to be paid without the offer (“the full amount”), and

(b)     where the chargeable person participates in the remote gaming in reliance on an offer which waives part of a gaming payment, the person is to be treated as having made an additional gaming payment of the difference between the gaming payment actually made and the full amount.

(5)     Where a person is treated by subsection (4) as having made a gaming payment, the payment is to be treated for the purposes of this Chapter—

(a)     as having been made to the gaming provider at the time when the chargeable person begins to participate in the remote gaming

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