Part 1Excise duties
Betting and gaming duties
10Amusement machines not operated by coins or tokens
(1)
“(3B)
For the purposes of this section an amusement machine is a “fifty-penny machine” if, and only if—
(a)
where it is a machine on which a game can be played solo, the cost for each time the game is played on it solo—
(i)
does not exceed 50p, or
(ii)
where the machine provides differing numbers of games in different circumstances, cannot exceed 50p;
and
(b)
where it is a machine on which a game can be played by more than one person at a time, the cost per player for each time the game is played on it simultaneously by more than one player—
(i)
does not exceed 50p, or
(ii)
where the machine provides differing numbers of games in different circumstances, cannot exceed 50p.”.
(2)
In section 25(1) of that Act (definition of “amusement machine”), in paragraph (c) for “coin or token” substitute “
coin, token or other thing
”
.
(3)
““two-penny machine” means an amusement machine in relation to which the cost for each time a game is played on it—
(a)
does not exceed 2p, or
(b)
where the machine provides differing numbers of games in different circumstances, cannot exceed 2p,
and “five-penny machine” and “ten-penny machine” have a corresponding meaning;”.
(4)
In the following provisions of the Value Added Tax Act 1994 (c. 23)—
(a)
the definition of “gaming machine” in section 23(4), and
(b)
Note (3) (definition of “gaming machine”) to Group 4 of Schedule 9,
for “coin or token” substitute “
coin, token or other thing
”
.