{
  "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-50",
  "json_url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-50.json",
  "legislation": "ukpga/2012/14",
  "legislation_title": "Finance Act 2012",
  "legislation_url": "https://openlegislation.uk/finance-act-2012",
  "path": "schedule/24/paragraph/50",
  "kind": "paragraph",
  "number": "50",
  "heading": null,
  "text": "In this Part of this Schedule—\n“appeal tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal;\n“cash” has the meaning given in paragraph 2 (and “non-cash” is to be read accordingly);\n“charge”, in relation to a game, means a charge or deduction in money or money's worth, however it is described or levied and whether it becomes due before or after the game is played;\n“the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs;\n“dutiable machine game” has the meaning given in paragraph 2, subject to paragraphs 3 and 4;\n“game” does not include a sport;\n“the go-live date” is defined in paragraph 66(5);\n“HMRC” means Her Majesty's Revenue and Customs;\n“machine” means any apparatus that uses or applies mechanical power, electrical power or both;\n“machine game” has the meaning given in paragraph 2;\n“MGD register” has the meaning given in paragraph 20;\n“money” means money in sterling or any other currency;\n“payouts” means prizes paid out to players as a result of playing dutiable machine games on a machine;\n“the payouts”, in relation to a particular taxable person and accounting period, has the meaning given in paragraph 7;\n“premises” includes any place, any means of transport and any stall or other moveable structure;\n“prize”, in relation to a game—\n(a)means a prize in the form of cash or non-cash (or both), however it is described or paid out and whether it is a prize provided by a person making the game available or is winnings of money staked, but\n(b)a benefit consisting of nothing more than the opportunity to play the game again does not count as a prize;\n“registered” has the meaning given in paragraph 12 (and “registration” is to be read accordingly);\n“registrable person” has the meaning given in paragraph 21;\n“relevant machine” means—\n(a)a machine in respect of which machine games duty is or will be chargeable, or\n(b)in relation to a particular taxable person and accounting period, a machine in respect of which that person is liable for machine games duty in that period;\n“representative” means a personal representative, trustee in bankruptcy, receiver or liquidator or any other person acting in a representative capacity;\n“specified” includes described;\n“takings” means charges due from players for playing dutiable machine games on a machine;\n“the takings”, in relation to a particular taxable person and accounting period, has the meaning given in paragraph 7;\n“taxable person” has the meaning given in paragraph 11;\n“total net takings” has the meaning given in paragraph 6;\n“United Kingdom” includes the territorial sea of the United Kingdom.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2012/14/schedule/24/paragraph/50",
    "retrieved_at": "2026-10-29T09:08:44.989153+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}