SCHEDULES

SCHEDULE 24Machine games duty

PART 1Imposition of duty

8Net takings per machine

1

In calculating the takings and the payouts under paragraph 7, the following amounts are to be left out of account—

a

amounts arising from playing dutiable machine games on a domestic occasion, and

b

amounts arising in any other circumstances specified by the Treasury by order.

2

The power in sub-paragraph (1)(b)—

a

may be exercised generally or in relation to particular cases or kinds of case, and

b

may include provision requiring specified conditions to be met before amounts are left out of account.