Finance Bill: EXPLANATORY NOTE
CLAUSE 11: GAMING DUTY: TO BE CHARGEABLE IN RESPECT OF SIC BO AND THREE CARD POKER
SUMMARY
1. Clause 11 adds two games, sic bo and three card poker, to the list of games in respect of which gaming duty is chargeable. It takes effect in relation to games begun on or after 24 April 2002.
DETAILS OF THE CLAUSE
2. Subsection (1) provides for section 10(2) of the Finance Act 1997 to be amended to make two games, sic bo and three card poker, chargeable to gaming duty.
3. Subsection (2) makes the change effective from 24th April 2002.
BACKGROUND
6. Gaming duty is chargeable only on those games listed in section 10(2) of the Finance Act 1997. The list includes all games currently permitted to be played in a casino located in the United Kingdom.
7. The Government has decided to permit three further games to be played in UK casinos. These are sic bo (a Chinese dice game), three card poker and wheel of fortune (a vertical roulette wheel).
8. The clause only adds two of the three games because section 10(2) of the Finance Act 1997 already makes wheel of fortune chargeable to gaming duty.