{
  "url": "https://openlegislation.uk/machine-games-duty-regulations-2012",
  "json_url": "https://openlegislation.uk/machine-games-duty-regulations-2012.json",
  "id": "uksi/2012/2500",
  "title": "The Machine Games Duty Regulations 2012",
  "short_title": "Machine Games Duty 2012",
  "long_title": "Schedule 24 to the Finance Act 2012 (“the Schedule”) introduces a new duty of excise, known as machine games duty (“MGD”), to be charged on the playing of dutiable machine games in the United Kingdom.",
  "citation": "S.I. 2012/2500",
  "type": "uksi",
  "year": "2012",
  "number": "2500",
  "version": "current",
  "date": "2012-10-01",
  "revised": true,
  "valid_from": "2018-08-16",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/machine-games-duty-regulations-2012/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": "1",
      "heading": "PRELIMINARY",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/machine-games-duty-regulations-2012/regulation-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "regulation/2",
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      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/machine-games-duty-regulations-2012/regulation-2",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/machine-games-duty-regulations-2012/regulation-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Delivery of information",
      "url": "https://openlegislation.uk/machine-games-duty-regulations-2012/regulation-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Agency",
      "url": "https://openlegislation.uk/machine-games-duty-regulations-2012/regulation-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "part/2",
      "kind": "part",
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      "heading": "REGISTRATION",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
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      "heading": "Application for registration",
      "url": "https://openlegislation.uk/machine-games-duty-regulations-2012/regulation-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Registration",
      "url": "https://openlegislation.uk/machine-games-duty-regulations-2012/regulation-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "De-registration",
      "url": "https://openlegislation.uk/machine-games-duty-regulations-2012/regulation-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Inaccuracy",
      "url": "https://openlegislation.uk/machine-games-duty-regulations-2012/regulation-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Compulsory Registration",
      "url": "https://openlegislation.uk/machine-games-duty-regulations-2012/regulation-10",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/11",
      "kind": "regulation",
      "number": "11",
      "heading": "Security and United Kingdom representatives",
      "url": "https://openlegislation.uk/machine-games-duty-regulations-2012/regulation-11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "part/3",
      "kind": "part",
      "number": "3",
      "heading": "RETURNS AND PAYMENT",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/12",
      "kind": "regulation",
      "number": "12",
      "heading": "MGD returns",
      "url": "https://openlegislation.uk/machine-games-duty-regulations-2012/regulation-12",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/13",
      "kind": "regulation",
      "number": "13",
      "heading": "Payment of MGD by an RP",
      "url": "https://openlegislation.uk/machine-games-duty-regulations-2012/regulation-13",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/14",
      "kind": "regulation",
      "number": "14",
      "heading": "Notification and correction of errors",
      "url": "https://openlegislation.uk/machine-games-duty-regulations-2012/regulation-14",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/15",
      "kind": "regulation",
      "number": "15",
      "heading": "Payment by an unregistered person",
      "url": "https://openlegislation.uk/machine-games-duty-regulations-2012/regulation-15",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "part/4",
      "kind": "part",
      "number": "4",
      "heading": "ELECTRONIC COMMUNICATION",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/16",
      "kind": "regulation",
      "number": "16",
      "heading": "Validation of an electronic communication",
      "url": "https://openlegislation.uk/machine-games-duty-regulations-2012/regulation-16",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "regulation/17",
      "kind": "regulation",
      "number": "17",
      "heading": "Electronic communication by the Commissioners",
      "url": "https://openlegislation.uk/machine-games-duty-regulations-2012/regulation-17",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "part/5",
      "kind": "part",
      "number": "5",
      "heading": "APPLICATION OF THE SCHEDULE TO GROUPS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/18",
      "kind": "regulation",
      "number": "18",
      "heading": "General provisions",
      "url": "https://openlegislation.uk/machine-games-duty-regulations-2012/regulation-18",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "regulation/19",
      "kind": "regulation",
      "number": "19",
      "heading": "Eligibility to form a group for MGD",
      "url": "https://openlegislation.uk/machine-games-duty-regulations-2012/regulation-19",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "regulation/20",
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      "heading": "Application to form a group",
      "url": "https://openlegislation.uk/machine-games-duty-regulations-2012/regulation-20",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "regulation/21",
      "kind": "regulation",
      "number": "21",
      "heading": "Effect of group membership",
      "url": "https://openlegislation.uk/machine-games-duty-regulations-2012/regulation-21",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "regulation/22",
      "kind": "regulation",
      "number": "22",
      "heading": "Applications by a representative member",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "regulation/23",
      "kind": "regulation",
      "number": "23",
      "heading": "Applications by group members other than the representative member",
      "url": "https://openlegislation.uk/machine-games-duty-regulations-2012/regulation-23",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "regulation/24",
      "kind": "regulation",
      "number": "24",
      "heading": "Termination of group membership by the Commissioners",
      "url": "https://openlegislation.uk/machine-games-duty-regulations-2012/regulation-24",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/machine-games-duty-regulations-2012/signature",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/1",
      "kind": "schedule",
      "number": "1",
      "heading": "REGISTRATION FOR MGD",
      "url": "https://openlegislation.uk/machine-games-duty-regulations-2012/schedule-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/2",
      "kind": "schedule",
      "number": "2",
      "heading": "INFORMATION TO BE CONTAINED IN AN MGD RETURN",
      "url": "https://openlegislation.uk/machine-games-duty-regulations-2012/schedule-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/machine-games-duty-regulations-2012/note",
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      "status": null,
      "parent": null
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2012/14",
      "title": "Finance Act 2012",
      "url": "https://openlegislation.uk/finance-act-2012",
      "provisions": []
    }
  ],
  "changes_made_to": 33,
  "changes_made_to_url": "https://openlegislation.uk/machine-games-duty-regulations-2012/changes.json",
  "changes_made_by": 26,
  "changes_made_by_url": "https://openlegislation.uk/machine-games-duty-regulations-2012/changes/by-it.json",
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  "instruments_made_under_url": "https://openlegislation.uk/machine-games-duty-regulations-2012/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/2500",
    "retrieved_at": "2026-10-29T01:17:40.309650+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}