11Definition of “gaming machine”U.K.
(1)For section 25(1) to (1B) of the Betting and Gaming Duties Act 1981 (c. 63) (amusement machine licence duty: definition of “amusement machine”) substitute—
“(1)A machine is an amusement machine for the purposes of this Act if it is—
(a)a gaming machine, and
(b)a prize machine.
(1A)In this Act “gaming machine” means a machine that is a gaming machine for the purposes of section 23 of the Value Added Tax Act 1994 (c. 23).”
(2)In section 25(1C) of the Betting and Gaming Duties Act 1981 (“prize machine”) for “an amusement machine is a prize machine” substitute “ a machine is a prize machine ”.
(3)In Schedule 3 to the Betting and Gaming Duties Act 1981 (bingo duty) omit paragraph 6 (machine bingo).
(4)Subsections (1) and (2) shall have effect in relation to the provision of a machine on or after 1st August 2006.
(5)Subsection (3) shall have effect in relation to accounting periods beginning on or after 1st August 2006.