# The Machine Games Duty (Exemptions) Order 2012, Note: Explanatory note


(This note is not part of the Order)
Schedule 24 to the Finance Act 2012 (“the Schedule”) introduces a new duty of excise, known as machine games duty, to be charged on the playing of dutiable machine games in the United Kingdom.
By virtue of paragraphs 8(1)(b) and 8(2) of the Schedule, the Treasury may specify by order the circumstances in which amounts are to be left out of account in respect of the takings and payouts when calculating the duty payable. Each of these is referred to in the Order as a “specified circumstance”.
Article 3 provides that playing a dutiable machine game at a charity event is a specified circumstance provided the conditions are met.
Article 4 provides that playing a dutiable machine game in a tournament is a specified circumstance provided the conditions are met.
Article 5 provides that participating in a lottery by means of a sub-category B3A machine is a specified circumstance. Sub-category B3A machines are defined in regulation 5 of the Categories of Gaming Machine Regulations 2007 (S.I. 2007/2158).
Article 6 imposes a condition about making records on a person wishing to leave an amount out of account (that is, to rely on an exemption conferred by the Order). The power to specify conditions to be met before amounts are left out of account is in paragraph 8(2)(b) of the Schedule.
A Tax Information and Impact Note covering this instrument and Schedule 24 to the Finance Act 2012 was published on 21st March 2012 and is available on the HMRC website at http://www.hmrc.gov.uk/thelibrary/tiins.htm. It remains an accurate summary of the impacts that apply to this instrument.

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