SCHEDULES

SCHEDULE 24Machine games duty

PART 1Imposition of duty

Interpretation

50

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—

    1. 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

    2. 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—

    1. a

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

    2. 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.

51

1

This Part of this Schedule is to be read in accordance with this paragraph.

2

A person “plays” a game if the person participates in the game—

a

whether or not there are other participants in the game, and

b

whether or not a computer generates images or data taken to represent the actions of other participants in the game.

3

A reference to the charge (or the lowest or highest charge) payable for playing a machine game—

a

is a reference to the charge (or the lowest or highest charge) payable for a single go at playing the game, and

b

includes any charge that entitles the person paying it to play a machine game or to play it at a reduced rate (even if the charge is ostensibly a charge for something else).

4

A reference to “paying” a charge is to be read, in the case of a charge in money's worth, as a reference to the provision of the thing, or performance of the service, in money's worth.

5

A reference to a prize (or the maximum amount of cash) that can be won from playing a machine game is a reference to a prize (or the maximum amount of cash) that can be won from a single go at playing the game.

6

A reference to “paying out” a prize is to be read, in the case of a prize in money's worth, as a reference to the provision of the thing, or performance of the service, in money's worth.

7

A reference to the premises where a machine is located or made available includes, in the case of a portable machine, the premises where the machine is issued to those wanting to play dutiable machines games on it.

52

The imposition or payment of machine games duty does not make lawful anything that is otherwise unlawful.