Part 1 Imposition of Duty
Finance Act 2012 (2012 c 14) | Legislation

SCHEDULE 24 Machine Games Duty

Section 191

Part 1 Imposition of Duty

The duty

1

A duty of excise, to be known as machine games duty, is to be charged on the playing of dutiable machine games in the United Kingdom.

Dutiable machine games

2

(1)     A “machine game†is a game (whether of skill or chance or both) played on a machine for a prize.

(2)     A machine game is “dutiable†if—

(a)     the prize or at least one of the prizes that can be won from playing the game on the machine is or includes cash, and

(b)     the maximum amount of cash that a player can win from playing the game on the machine exceeds the lowest charge payable for playing the game on the machine.

(3)     “Cash†means money or anything that may reasonably be considered to equate to money, including—

(a)     anything that can be used in the same way as if it were money, and

(b)     anything that allows a person to obtain money on demand or otherwise represents a promise to pay a person money on demand.

(4)     The things mentioned in sub-paragraph (3) include—

(a)     anything

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