Legislation – Finance Act 2026
Changes to legislation:
Finance Act 2026, Schedule 13 is up to date with all changes known to be in force on or before 17 April 2026. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Changes and effects yet to be applied to Schedule 13:
- Pt. 15 excluded by S.I. 2026/331 reg. 19
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- Pt. 15 excluded by S.I. 2026/331 reg. 19
Schedule 13Abolition of bingo duty: consequential and transitional provision
Consequential provision
1
In FA 1969, omit section 3 and Schedule 9.
2
In FA 1982—
(a)
in section 8, in subsection (1), omit paragraph (c);
(b)
omit Part 4 of Schedule 6.
3
In FA 1983, in section 5, omit subsection (1).
4
In FA 1986—
(a)
in section 6—
(i)
omit paragraph (b) of subsection (1) (and the “and” before it);
(ii)
omit paragraph (b) of subsection (3) (and the “and” before it);
(iii)
in subsection (5), omit the definition of “the bingo commencement date”;
(b)
in paragraph 16 of Schedule 4, omit sub-paragraph (2).
5
In F(No.2)A 1992, omit section 7.
6
In FA 1994, in section 12(2)(c) omit “Schedule 3 to the Betting and Gaming Duties Act 1981 or”.
7
In VATA 1994, in section 23A—
(a)
“(c)
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—
(i)
the internet,
(ii)
telephone,
(iii)
television,
(iv)
radio, or
(v)
any other kind of electronic or other technology for facilitating communication,”;
(b)
“(3)
In this section—
“bingo” includes any version of that game, whatever name it is called;
“unlicensed bingo”—
(a)
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
(b)
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;”.
8
In FA 1997—
(a)
in section 10 (gaming duty)—
(i)
in subsection (3AA)(a) omit “bingo duty or”;
(ii)
“(3AB)
This section does not apply to the playing of bingo.”;
(iii)
“(7)
In this section, “bingo” includes any version of that game, whatever name it is called.”;
(b)
“16
Where an officer of Revenue and Customs takes any action in pursuance of instructions of the Commissioners for His Majesty’s Revenue and Customs in connection with the enforcement of the enactments relating to gaming duty and, apart from this paragraph, the officer would in taking that action be committing an offence under the enactments relating to betting or gaming, the officer is not be guilty of that offence.”
9
In FA 2003, omit section 9.
10
In FA 2006, in section 11, omit subsection (3).
11
In FA 2007, omit—
(a)
paragraph 4 of Schedule 1;
(b)
paragraph 9 of Schedule 25 (and the italic heading before it).
12
In FA 2008, in Schedule 41, in the Table in paragraph 1, omit the entry relating to “bingo duty”.
13
In FA 2009, omit—
(a)
section 20;
(b)
subsection (2) of section 115.
14
In the Borders, Citizenship and Immigration Act 2009, in section 7(2)(e), omit sub-paragraph (ii).
15
In FA 2010, omit section 19.
16
In FA 2012, in Schedule 24, in paragraph 3—
(a)
“(b)
it is a game of bingo in which two or more persons participate on the same premises,”;
(b)
“(5)
In this paragraph, “bingo” includes any version of that game, whatever name it is called.”
17
In FA 2014—
(a)
omit sections 122 and 123 (and the italic heading before section 122);
(b)
in section 154(4), omit paragraph (b) (and the “and” before it);
(c)
In section 161—
(i)
in subsection (3), omit paragraph (a) (and the “and” after it);
(ii)
in subsection (4), omit paragraph (b);
(iii)
“(4A)
Remote gaming duty is not charged on a chargeable person’s participation in remote gaming where the remote gaming in question is the playing in the United Kingdom of a game of—
(a)
licensed bingo, or
(b)
unlicensed bingo, if at least one other person’s participation in the game does not constitute remote gaming.
(4B)
In subsection (4A)—
“bingo” includes any version of that game, whatever name it is called;
“licensed bingo”—
(a)
in Great Britain, means bingo played at premises licensed under a bingo premises licence (within the meaning of Part 8 of the Gambling Act 2005), and
(b)
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;
“United Kingdom” includes the territorial sea of the United Kingdom;
“unlicensed bingo” means bingo which is not licensed bingo.”;
(d)
in Schedule 28, in paragraph 20, omit sub-paragraph (3).
18
In FA 2016, in paragraph 4(2) of Schedule 18, omit “bingo duty”.
19
In F(No.2)A 2017, in paragraph 2(1) of Schedule 17, omit “bingo duty”.
20
In FA 2024, in the Table in section 32(1), omit the entry relating to “BGDA 1981”.
Transitional and saving provision
21
(1)
The repeals and amendments made by section 88 and this Schedule do not affect—
(a)
the operation on and after 1 April 2026 of any enactment repealed or amended by section 88 or this Schedule, or revoked by virtue of those repeals and amendments, as the enactment stood immediately before that date, so far as relating to accounting periods for bingo duty that end before that date;
(b)
the exercise on and after 1 April 2026 of any power of the Commissioners for His Majesty’s Revenue and Customs or an officer of Revenue and Customs saved by paragraph (a).
(2)
Sub-paragraph (1) does not prejudice the generality of section 16(1) of the Interpretation Act 1978.