Part 1Excise duties
Amusement machine licence duty
11Definition of “gaming machine”
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.