Clause 104 - Amounts of gross gaming yield charged to gaming duty

Part of Finance (No.2) Bill – in a Public Bill Committee at 10:00 am on 27th April 2021.

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Photo of Angela Eagle Angela Eagle Labour, Wallasey 10:00 am, 27th April 2021

With this it will be convenient to discuss new clause 4—Review of impact of section 104—

“(1) The Chancellor of the Exchequer must review the impact on investment in parts of the United Kingdom and regions of England of the changes made by section 104 and lay a report of that review before the House of Commons within six months of the passing of this Act.

(2) A review under this section must consider the effects of the provisions on the volume of gambling, including—

(a) the number of people who take part in gambling,

(b) the amount of money spent on gambling, and

(c) the gross gaming yield.

(3) In this section “parts of the United Kingdom” means—

(a) England,

(b) Scotland,

(c) Wales, and

(d) Northern Ireland; and “regions of England” has the same meaning as that used by the Office for National Statistics.”

This new clause would require a report on the effects of section 104 on the volume of gambling.