Chwilio Deddfwriaeth

Finance Act 2012

Status:

This is the original version (as it was originally enacted).

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50In this Part of this Schedule—

  • “appeal tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal;

  • “cash” has the meaning given in paragraph 2 (and “non-cash” is to be read accordingly);

  • “charge”, in relation to a game, means a charge or deduction in money or money’s worth, however it is described or levied and whether it becomes due before or after the game is played;

  • “the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs;

  • “dutiable machine game” has the meaning given in paragraph 2, subject to paragraphs 3 and 4;

  • “game” does not include a sport;

  • “the go-live date” is defined in paragraph 66(5);

  • HMRC” means Her Majesty’s Revenue and Customs;

  • “machine” means any apparatus that uses or applies mechanical power, electrical power or both;

  • “machine game” has the meaning given in paragraph 2;

  • MGD register” has the meaning given in paragraph 20;

  • “money” means money in sterling or any other currency;

  • “payouts” means prizes paid out to players as a result of playing dutiable machine games on a machine;

  • “the payouts”, in relation to a particular taxable person and accounting period, has the meaning given in paragraph 7;

  • “premises” includes any place, any means of transport and any stall or other moveable structure;

  • “prize”, in relation to a game—

    (a)

    means a prize in the form of cash or non-cash (or both), however it is described or paid out and whether it is a prize provided by a person making the game available or is winnings of money staked, but

    (b)

    a benefit consisting of nothing more than the opportunity to play the game again does not count as a prize;

  • “registered” has the meaning given in paragraph 12 (and “registration” is to be read accordingly);

  • “registrable person” has the meaning given in paragraph 21;

  • “relevant machine” means—

    (a)

    a machine in respect of which machine games duty is or will be chargeable, or

    (b)

    in relation to a particular taxable person and accounting period, a machine in respect of which that person is liable for machine games duty in that period;

  • “representative” means a personal representative, trustee in bankruptcy, receiver or liquidator or any other person acting in a representative capacity;

  • “specified” includes described;

  • “takings” means charges due from players for playing dutiable machine games on a machine;

  • “the takings”, in relation to a particular taxable person and accounting period, has the meaning given in paragraph 7;

  • “taxable person” has the meaning given in paragraph 11;

  • “total net takings” has the meaning given in paragraph 6;

  • “United Kingdom” includes the territorial sea of the United Kingdom.

Yn ôl i’r brig

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