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SCHEDULES

SCHEDULE 24U.K.Machine games duty

PART 1U.K.Imposition of duty

Registrable personsU.K.

21(1)If a person holds a relevant licence or permit in respect of premises, that person is a registrable person in respect of those premises.U.K.

(2)But if the premises are leased to a person (“T”) for the purposes of an activity for which an alcohol licence is required and the alcohol licence in respect of the premises is held by someone else, T (and not the licence-holder) is a registrable person in respect of those premises.

(3)If the premises are a stall at a travelling fair, each of the following is a registrable person in respect of the premises—

(a)the holder of the stall, and

(b)the person in charge of the fair.

(4)For premises not falling within any of the preceding sub-paragraphs, each person listed in sub-paragraph (5) is a registrable person in respect of the premises.

(5)The persons are—

(a)a person required to hold a relevant licence or permit in respect of the premises,

(b)an owner, lessee or occupier of the premises,

(c)a person who is responsible to the owner, lessee or occupier for the management of the premises,

(d)a person who is responsible for controlling the use of machines that are made available on the premises for use by others for playing dutiable machine games on them, and

(e)a person who is responsible for controlling the admission of persons to the premises or for providing persons resorting to the premises with goods or services.

(6)“Relevant licence or permit” is defined in paragraph 22.

(7)Alcohol licence” means—

(a)a premises licence issued under Part 3 of the Licensing Act 2003 that authorises the supply of alcohol for consumption on the licensed premises,

(b)a premises licence issued under Part 3 of the Licensing (Scotland) Act 2005, except where such a licence only applies to the sale of alcohol for consumption off the premises, and

(c)a licence issued under the Licensing (Northern Ireland) Order 1996 (S.I. 1996/3158 (N.I. 22)), except where such a licence only applies to the sale of intoxicating liquor by retail for consumption off the premises.

(8)Travelling fair” means a fair—

(a)consisting wholly or principally of the provision of amusements,

(b)provided wholly or principally by persons who travel from place to place for the purpose of providing such fairs, and

(c)held at a place no part of which has been used for the provision of such a fair on more than 27 days in the same calendar year.