8(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.