Finance Act 2012

[F1Types of machineU.K.

Textual Amendments

F1Sch. 24 para. 5 and cross-heading substituted (with effect in accordance with s. 124(6) of the amending Act) by Finance Act 2014 (c. 26), s. 124(2)

5(1)Machines are divided into three types for the purposes of machine games duty.U.K.

(2)A machine is a “type 1 machine” if it can be demonstrated that—

(a)the highest charge payable for playing a dutiable machine game on the machine does not exceed 20p, and

(b)the maximum amount of cash that can be won from playing a dutiable machine game on the machine does not exceed £10.

(3)A machine is a “type 2 machine” if—

(a)it is not a type 1 machine, and

(b)it can be demonstrated that the highest charge payable for playing a dutiable machine game on the machine does not exceed £5.

(4)Any other machine is a “type 3 machine”.

(5)The Treasury may by order substitute for a sum for the time being specified in sub-paragraph (2)(a) or (b) or (3)(b) such higher sum as may be specified in the order.]