SCHEDULES
SCHEDULE 4F7Amusement Machine Licence duty
Part I Exemptions from requirement of Excise Licence
Charitable entertainments, etc.
1
1
F1AnF2amusement machine licence shall not be required in order to authorise the provision of F1anF2amusement machine at an entertainment (whether limited to one day or extending over two or more days), being a bazaar, sale of work, fête, dinner, dance, sporting or athletic event or other entertainment of a similar character, where the conditions of this paragraph are complied with in relation to the entertainment.
2
The conditions of this paragraph are that—
a
the whole proceeds of the entertainment (including the proceeds F3from any amusement machines) after deducting the expenses of the entertainment, including any expenses incurred in connection with the provision of F4amusement machines and of prizes to successful players of the machines will be devoted to purposes other than private gain; and
b
the opportunity to win prizes by playing the machine (or that machine and F5and any other amusement machines provided at the entertainment) does not constitute the only, or the only substantial, inducement for persons to attend the entertainment.
F63
In construing sub-paragraph (2)(a) above, proceeds of an entertainment promoted on behalf of a society falling within this sub-paragraph which are applied for any purpose calculated to benefit the society as a whole shall not be held to be applied for purposes of private gain by reason only that their application for that purpose results in benefit to any person as an individual.
4
A society falls within sub-paragraph (3) above if it is established and conducted either—
a
wholly for purposes other than purposes of any commercial undertaking, or
b
wholly or mainly for the purpose of participation in or support of athletic sports or athletic games;
and in this paragraph “society” includes any club, institution, organisation or association of persons, by whatever name called, and any separate branch or section of such a club, institution, organisation or association.
Words in crossheading substituted (1.5.1995) by 1995 c. 4, s. 14, Sch. 3 para. 11(1)(a).