# Finance Act 2012, Paragraph 51


(1) This Part of this Schedule is to be read in accordance with this paragraph.
(2) A person “plays” a game if the person participates in the game—
(a) whether or not there are other participants in the game, and
(b) whether or not a computer generates images or data taken to represent the actions of other participants in the game.
(3) A reference to the charge (or the lowest or highest charge) payable for playing a machine game—
(a) is a reference to the charge (or the lowest or highest charge) payable for a single go at playing the game, and
(b) includes any charge that entitles the person paying it to play a machine game or to play it at a reduced rate (even if the charge is ostensibly a charge for something else).
(4) A reference to “paying” a charge is to be read, in the case of a charge in money's worth, as a reference to the provision of the thing, or performance of the service, in money's worth.
(5) A reference to a prize (or the maximum amount of cash) that can be won from playing a machine game is a reference to a prize (or the maximum amount of cash) that can be won from a single go at playing the game.
(6) A reference to “paying out” a prize is to be read, in the case of a prize in money's worth, as a reference to the provision of the thing, or performance of the service, in money's worth.
(7) A reference to the premises where a machine is located or made available includes, in the case of a portable machine, the premises where the machine is issued to those wanting to play dutiable machines games on it.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/24/paragraph/51 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-51
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.