# The Machine Games Duty (Exemptions) Order 2012, Article 4: Tournaments


(1) Playing dutiable machine games in a tournament is a specified circumstance.
(2) A dutiable machine game is played “in a tournament” if—
(a) two or more real people participate in the game (or in a competition that involves a combination of machine games including the game),
(b) they are the only participants in the game (or competition), and
(c) they compete purely against each other for the prize for which the game (or competition) is being played.
(3) “Real” means non-virtual.
(4) A dutiable machine game is not to be regarded as being played in a tournament merely because the success or failure of the player, or the value of the prize, is or may be determined wholly or partly by reference to the success or failure of other players of dutiable machine games, or the value of other prizes won.
(5) A dutiable machine game is not to be regarded as being played in a tournament if the participants in the game (or competition) include—
(a) a person who is a registrable person in respect of the premises where the machine on which the game is played is located,
(b) a representative or employee of such a person at those premises, or
(c) a person acting for or at the direction of such a person.

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Source: https://www.legislation.gov.uk/uksi/2012/2898/article/4 (the official version)
Page: https://openlegislation.uk/machine-games-duty-exemptions-order-2012/article-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.