SCHEDULES
SCHEDULE 24Machine games duty
PART 1Imposition of duty
Registrable persons
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.
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.