25[F1 Meaning of “gaming machine”.]U.K.
[F2[F2(1)A machine is an amusement machine for the purposes of this Act if it is—
(a)a gaming machine, and
(b)a prize machine.]
[F3(1A)In this Act “gaming machine” means a machine that is a gaming machine for the purposes of section 23 of the Value Added Tax Act 1994 (c. 23).]
(1C)For the purposes of this Act [F4a machine is a prize machine] unless it is constructed or adapted so that a person playing it once and successfully either receives nothing or receives only—
(a)an opportunity, afforded by the automatic action of the machine, to play again (once or more often) without paying, or
(b)a prize, determined by the automatic action of the machine and consisting in either—
(i)money of an amount not exceeding the sum payable to play the machine once, or
(ii)a token which is, or two or more tokens which in the aggregate are, exchangeable for money of an amount not exceeding that sum.]
[F5[(4)A machine which has a number of individual playing positions allowing persons to play simultaneously (whether or not participating in the same game) shall be treated for the purposes of sections 21 to 24 as that number of separate machines.]]
Textual Amendments
F1S. 24A inserted (28.7.2000 with effect as mentioned in Sch. 2 para. 7(1) of the amending Act) by 2000 c. 17, s. 17, Sch. 2 p26.ara. 9
F2S. 25(1)(1A) substituted (with effect as mentioned in s. 11(4) of the amending Act) for s. 25(1)-(1B) by Finance Act 2006 (c. 25), s. 11(1)
F3S. 25(1)(1A) substituted for s. 25(1)-(1B) (with effect as mentioned in s. 11(4) of the amending Act) by Finance Act 2006 (c. 25), s. 11(1)(4)
F4Words in s. 25(1C) substituted (with effect as mentioned in s. 11(4) of the amending Act) by Finance Act 2006 (c. 25), s. 11(2)
F5S. 25(4) substituted (with effect as mentioned in s. 12(8) of the amending Act) for s. 25(4)-(7) by Finance Act 2006 (c. 25), s. 12(4) (with s. 12(9)-(11))