3A

For the purposes of this section an excepted machine is—

a

a two-penny machine, or

b

a five-penny machine which is a small-prize machine.

1

The duty on a whole-year gaming machine licence shall be determined as mentioned in subsection (1A) or (1B) below (as the case may be).

1A

In the case of a special licence, or an ordinary licence which authorises the provision only of small-prize machines, the duty shall be £450 per machine authorised by the licence.

1B

In any other case the duty shall be determined in accordance with the following Table, by reference to the number of machines which the licence authorises and to whether the licence authorises the provision of machines chargeable at the lower or higher rate—

TABLE

Description of machines authorised by the licence	Duty on whole-year licence
Chargeable at the lower rate	£450 per machine
Chargeable at the higher rate	£1,150 per machine.

4

Subject to subsection (5) below, for the purposes of determining whether a machine is a gaming machine it is immaterial whether it is capable of being played by only one person at a time, or is capable of being played by more than one person.

5

For the purposes of sections 21 to 24 above a machine (the actual machine) which two or more persons can play simultaneously (whether or not participating with one another in the same game) shall, instead of being treated as one machine, be treated as if it were a number of machines (accountable machines) equal to the number of persons who can play the actual machine simultaneously.

6

Subsection (5) above does not apply to a machine which is a two-penny machine, or is both a small-prize machine and a five-penny machine.

7

If the actual machine is a small-prize machine but not a five-penny machine, the accountable machines shall be taken to be small-prize machines which are not five-penny machines.

8

If the actual machine is not a small-prize machine, the accountable machines shall be taken not to be small-prize machines, and in such a case—

a

if the actual machine is a five-penny machine, the accountable machines shall be taken to be five-penny machines;

b

if the actual machine is not a five-penny machine, the accountable machines shall be taken not to be five-penny machines.

9

For the purposes of subsection (5) above the number of persons who can play a particular machine simultaneously shall be determined by reference to the number of individual playing positions provided on the machine.

“five-penny machine” means a gaming machine which can only be played by the insertion into the machine of a coin or coins of a denomination, or aggregate denomination, not exceeding 5p;

13

1

Regulations may make provision with respect to the labelling or marking of—

a

gaming machines provided on any premises in respect of which an ordinary licence is in force, and

b

gaming machines in respect of which special licences are in force,

with a view to enabling any such machine to be identified as falling within one of the categories mentioned in sub-paragraph (2) below.

2

The categories referred to in sub-paragraph (1) above are—

a

two-penny machines;

b

machines which are both small-prize machines and five-penny machines;

c

machines which are small-prize machines but not five-penny machines;

d

machines which are not small-prize machines but are five-penny machines;

e

machines which are not small-prize machines and are not five-penny machines.

3

The regulations may include provision as to the size and description of labels or marks to be applied to machines, as to the cases in which they are required to be, or are prohibited from being, applied and as to the manner of the application.