3(1)A game that would otherwise be a dutiable machine game does not count as one if—U.K.
(a)it involves betting on future real events,
(b)bingo duty is charged on the playing of it,
(c)lottery duty is charged on the taking of a ticket or chance in it, or
(d)it is a real game of chance and playing it—
(i)amounts to dutiable gaming for the purposes of section 10 of FA 1997, or
(ii)would do so but for subsection (3), (3B) or (4) of that section.
(2)A “real game of chance” is a game of chance (within the meaning of [F1Part 3 of FA 2014]) that is non-virtual.
(3)A game consisting of several stages counts as a dutiable machine game if—
(a)at least one stage would (if played on its own) be a dutiable machine game, or
(b)the stages (taken together) amount to a dutiable machine game.
(4)If more than one game can be played on a given machine, each game is to be considered separately in deciding whether it is a dutiable machine game.
Textual Amendments
F1Words in Sch. 24 para. 3(2) substituted (1.12.2014) by Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 31(2) (with Sch. 29)