13(1)A machine is an “excluded dual-use machine” if—E+W+S+N.I.
(a)it is capable of being used both for playing machine games and for some other purpose that is not related to playing machine games, and
(b)condition A or B is met.
(2)Condition A is that the machine is not designed, adapted or presented in such a way as to—
(a)facilitate its use for playing dutiable machine games, or
(b)draw attention to the possibility of its use for playing such games.
(3)Condition B is that the machine is so designed, adapted or presented but the person mentioned in paragraph 11(1) does not know, and could not reasonably be expected to know, that it is.
(4)References to a machine being “adapted” include a machine to which anything has been done, including the installation of computer software on it.
(5)The Commissioners may by order specify criteria to be taken into account in deciding whether a machine falls within the definition in sub-paragraph (1).
(6)The Treasury may by order amend this paragraph.]