# The Machine Games Duty (Exemptions) Order 2012, Article 3: Charitable events


(1) Playing dutiable machine games at a charitable event is a specified circumstance.
(2) An event is a “charitable event” if—
(a) the event is promoted by or on behalf of a not-for-profit organisation,
(b) the whole of the net proceeds from the event are to be applied for purposes other than private gain, and
(c) the opportunity to win prizes by playing dutiable machine games at the event does not constitute the only, or the only substantial, inducement for people to attend the event.
(3) Proceeds of an event promoted by or on behalf of a not-for-profit organisation that are applied for a purpose calculated to benefit the organisation as a whole are not to be regarded as applied for purposes of private gain by reason only that their application for that purpose results in benefit to any person as an individual.
(4) “Net proceeds”, in relation to an event, means the proceeds from the event (including the proceeds from playing dutiable machine games at the event) after deducting the expenses of the event (including any expenses incurred in connection with making machines available there for playing dutiable machine games on them and with providing prizes to successful players of those games) so far as the expenses are reasonable.
(5) “Not-for-profit organisation” means an organisation (including any club, society, institution or association of persons and any separate branch or section of a club, society, institution or association of persons) that is established and conducted wholly for purposes other than purposes of any commercial undertaking.

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Source: https://www.legislation.gov.uk/uksi/2012/2898/article/3 (the official version)
Page: https://openlegislation.uk/machine-games-duty-exemptions-order-2012/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.