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SCHEDULES

SCHEDULE 24U.K.Machine games duty

PART 1 U.K.Imposition of duty

RegistrationU.K.

20(1)The Commissioners must maintain a register of those responsible for premises where relevant machines are located.U.K.

(2)The register is to be known as the MGD register.

(3)A person must not make a relevant machine available for use by others for playing dutiable machine games on it unless a registrable person (whether that person or someone else) is registered in respect of the premises where the machine is located.

(4)Paragraph 21 identifies who is a registrable person in respect of premises.

(5)This paragraph does not apply in relation to a relevant machine if it is reasonable to expect that the only takings and the only payouts in respect of the machine would be amounts that would be left out of account by virtue of paragraph 8.