SCHEDULES
SCHEDULE 24Machine games duty
PART 1Imposition of duty
Dutiable machine games
2
1
A “machine game” is a game (whether of skill or chance or both) played on a machine for a prize.
2
A machine game is “dutiable” if—
a
the prize or at least one of the prizes that can be won from playing the game on the machine is or includes cash, and
b
the maximum amount of cash that a player can win from playing the game on the machine exceeds the lowest charge payable for playing the game on the machine.
3
“Cash” means money or anything that may reasonably be considered to equate to money, including—
a
anything that can be used in the same way as if it were money, and
b
anything that allows a person to obtain money on demand or otherwise represents a promise to pay a person money on demand.
4
The things mentioned in sub-paragraph (3) include—
a
anything of an intangible nature (such as points), and
b
anything that a person has as a result of the taking of any step by someone else (such as the crediting of an account).
5
If an adult would reasonably assume that a machine game satisfies the tests in sub-paragraph (2)(a) and (b) (taking into account the way in which the game is presented and all the other circumstances of the case), the game is taken to be a dutiable machine game, whether or not it does in fact satisfy those tests.
6
In identifying for the purposes of this paragraph the lowest charge payable for playing a game, any offer that waives or permits a player to pay less than the charge that the player would be required to pay without the offer is disregarded.
7
Paragraph 3 makes further provision about what counts as a dutiable machine game for the purposes of this Schedule.