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.