Section 23A(2)

A game is excluded by this subsection if— takings and payouts in respect of it are taken into account in determining any charge to machine games duty, it involves betting on future real events, it is a game of bingo in the United Kingdom, other than a game of unlicensed bingo where every person playing the game participates by use of— the internet, telephone, television, radio, or any other kind of electronic or other technology for facilitating communication, lottery duty is charged on the taking of a ticket or chance in it or would be so charged but for an express exception, it is a real game of chance and playing it amounts to dutiable gaming for the purposes of section 10 of the Finance Act 1997 or would do so but for subsection (3), (3B) or (4) of that section, or playing it amounts to remote gaming within the meaning of section 154(1) of the Finance Act 2014 (meaning of remote gaming).

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Source: legislation.gov.uk · retrieved 2026-07-28