Paragraph 5 F1

United Kingdom

(1)

Machines are divided into three types for the purposes of machine games duty.

(2)

A machine is a “type 1 machine” if it can be demonstrated that—

(a)

the highest charge payable for playing a dutiable machine game on the machine does not exceed 20p, and

(b)

the maximum amount of cash that can be won from playing a dutiable machine game on the machine does not exceed £10.

(3)

A machine is a “type 2 machine” if—

(a)

it is not a type 1 machine, and

(b)

it can be demonstrated that the highest charge payable for playing a dutiable machine game on the machine does not exceed £5.

(4)

Any other machine is a “type 3 machine”.

(5)

The Treasury may by order substitute for a sum for the time being specified in sub-paragraph (2)(a) or (b) or (3)(b) such higher sum as may be specified in the order.

Annotations

Textual amendments

F1: Sch. 24 para. 5 and cross-heading substituted (with effect in accordance with s. 124(6) of the amending Act) by Finance Act 2014 (c. 26), s. 124(2)