Part 1 Imposition of duty
- The duty
- Dutiable machine games
- Types of machine
- How the duty is charged
- Net takings per machine
- The rates
- Negative amounts of duty
- Who is liable
- Responsible for premises
- Excluded dual-use machines
- Accounting periods
- Valuing prizes
- Valuing charges
- Collection and management
- Returns
- Assessment and payment
- Registration
- Registrable persons
- Compulsory registration
- Procedure for registration, de-registration etc
- Publication of register
- Profit-sharers
- Reviews and appeals
- Interest
- Penalties and enforcement
- Forfeiture
- Offences
- Protection of officers
- Orders and regulations
- Transitional provision
- Consequential amendments
- Interpretation