Finance Act 2012 (c. 14)

SCHEDULES

SCHEDULE 24 U.K. Machine games duty

PART 1 U.K. Imposition of duty

Interpretation U.K.

50 U.K. In this Part of this Schedule—

• “appeal tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal;

• “cash” has the meaning given in paragraph 2 (and “non-cash” is to be read accordingly);

• “charge”, in relation to a game, means a charge or deduction in money or money's worth, however it is described or levied and whether it becomes due before or after the game is played;

• “the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs;

• “dutiable machine game” has the meaning given in paragraph 2, subject to paragraphs 3 and 4;

• “game” does not include a sport;

• “the go-live date” is defined in paragraph 66(5);

• “HMRC” means Her Majesty's Revenue and Customs;

• “machine” means any apparatus that uses or applies mechanical power, electrical power or both;

• “machine game” has the meaning given in paragraph 2;

• “MGD register” has the meaning given in paragraph 20;

• “money” means money in sterling or any other currency;

• “payouts” means prizes paid out to players as a result of playing dutiable machine games on a machine;

• “the payouts”, in relation to a particular taxable person and accounting period, has the meaning given in paragraph 7;

• “premises” includes any place, any means of transport and any stall or other moveable structure;

• “prize”, in relation to a game—

  (a)

  means a prize in the form of cash or non-cash (or both), however it is described or paid out and whether it is a prize provided by a person making the game available or is winnings of money staked, but

  (b)

  a benefit consisting of nothing more than the opportunity to play the game again does not count as a prize;

• “registered” has the meaning given in paragraph 12 (and “registration” is to be read accordingly);

• “registrable person” has the meaning given in paragraph 21;

• “relevant machine” means—

  (a)

  a machine in respect of which machine games duty is or will be chargeable, or

  (b)

  in relation to a particular taxable person and accounting period, a machine in respect of which that person is liable for machine games duty in that period;

• “representative” means a personal representative, trustee in bankruptcy, receiver or liquidator or any other person acting in a representative capacity;

• “specified” includes described;

• “takings” means charges due from players for playing dutiable machine games on a machine;

• “the takings”, in relation to a particular taxable person and accounting period, has the meaning given in paragraph 7;

• “taxable person” has the meaning given in paragraph 11;

• “total net takings” has the meaning given in paragraph 6;

• “United Kingdom” includes the territorial sea of the United Kingdom.