# Finance Act 2012, Paragraph 5

Extent: E+W+S+N.I.

(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.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/24/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.