- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
64(1)In Part 2 of Schedule 9 to that Act (exemptions: the groups), the provisions of Group 4 are amended as follows.
(2)After Item 1 insert—
“1AThe provision of any facilities for the playing of dutiable machine games (as defined in Part 1 of Schedule 24 to the Finance Act 2012) but only to the extent that—
(a)the facilities are used to play such games, and
(b)the takings and payouts in respect of those games are taken into account in determining the charge to machine games duty.”
(3)In Note (1)—
(a)for “Item 1 does” substitute “Items 1 and 1A do”, and
(b)omit paragraph (d) and the word “or” immediately preceding that paragraph.
(4)After Note (1) insert—
“(1A)Item 1 does not apply to the provision of facilities to the extent that the facilities are used to play a relevant machine game (as defined in section 23A).”
(5)Accordingly—
(a)in Part 2 of Schedule 9, in the heading of Group 4, after “GAMING” insert “, DUTIABLE MACHINE GAMES”, and
(b)in Part 1 of that Schedule, in the Index, for “Betting, gaming and lotteries” substitute “Betting, gaming, dutiable machine games and lotteries”.
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