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Finance Act 2012

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51(1)This Part of this Schedule is to be read in accordance with this paragraph.

(2)A person “plays” a game if the person participates in the game—

(a)whether or not there are other participants in the game, and

(b)whether or not a computer generates images or data taken to represent the actions of other participants in the game.

(3)A reference to the charge (or the lowest or highest charge) payable for playing a machine game—

(a)is a reference to the charge (or the lowest or highest charge) payable for a single go at playing the game, and

(b)includes any charge that entitles the person paying it to play a machine game or to play it at a reduced rate (even if the charge is ostensibly a charge for something else).

(4)A reference to “paying” a charge is to be read, in the case of a charge in money’s worth, as a reference to the provision of the thing, or performance of the service, in money’s worth.

(5)A reference to a prize (or the maximum amount of cash) that can be won from playing a machine game is a reference to a prize (or the maximum amount of cash) that can be won from a single go at playing the game.

(6)A reference to “paying out” a prize is to be read, in the case of a prize in money’s worth, as a reference to the provision of the thing, or performance of the service, in money’s worth.

(7)A reference to the premises where a machine is located or made available includes, in the case of a portable machine, the premises where the machine is issued to those wanting to play dutiable machines games on it.

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