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Section 23A(3)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

In this section— “bingo” includes any version of that game, whatever name it is called; “unlicensed bingo”— in Great Britain, means bingo which is not played at premises licensed under a bingo premises licence (within the meaning of Part 8 of the Gambling Act 2005), and in Northern Ireland, means bingo played at premises licensed under Chapter 2 of Part 3 of the Betting, Gaming, Lotteries and Amusements (Northern Ireland) Order 1985;

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