I beg to move amendment No. 240, in schedule 25, page 275, line 41, leave out ‘charitable purposes only’ and insert

‘a purpose other than that of private gain (within the meaning of the Gambling Act 2005)’.

Clause 104 introduces schedule 25, which provides for amendments to tax legislation as a consequence of, or in connection with, the Gambling Act 2005. When it is fully implemented, the 2005 Act will repeal most of the legislation that provides the regulatory framework for gambling in the UK.

Schedule 25 is divided into six parts. Part 1 provides amendments to the 2005 Act which will preserve the income and corporation tax exemptions that are currently enjoyed by certain charitable lotteries. Part 2 provides for amendments to the Act to be made in respect to general betting and bingo duties. Parts 3 and 4 provide for amendments to lottery and gaming duties. Part 5 deals with other miscellaneous amendments to the Act in relation to bookmakers’ permits and the definition of a “revenue trader”. Part 6 makes commencement provisions for those amendments.

Amendment No. 240 modifies the scope of the exemption to gaming duty that is provided by paragraph 17. It ensures that gaming duty is not charged on gaming when players’ payments are put to a purpose other than for private gain. That very minor change maintains the policy intent of the current legislation and is slightly less restrictive than the exemption in paragraph 17 which would apply when the proceeds of the gaming are used for charitable purposes only. Therefore, I commend the amendment and the schedule to the Committee.