Part II Gaming Duties

Gaming machine licence duty

25 Meaning of “gaming machine”.

F11

A machine is an amusement machine for the purposes of this Act if it is—

a

a gaming machine, and

b

a prize machine.

F41A

In this Act “gaming machine” means a machine which is designed or adapted for use by individuals for gambling (whether or not it can also be used for other purposes).

1B

But a machine is not a gaming machine to the extent that—

a

it is designed or adapted for use to bet on future real events,

b

it is designed or adapted for the playing of bingo and bingo duty is, or but for paragraphs 1 to 5 of Schedule 3 would be, charged under section 17 on the playing of the bingo, or

c

it is designed or adapted for the playing of a real game of chance and the playing of the game is dutiable gaming for the purposes of section 10 of the Finance Act 1997, or would be dutiable gaming but for subsections (3) and (4) of that section.

1C

For the purposes of this Act F2a machine is a prize machine unless it is F6designed 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.

F34

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.

F55

For the purposes of this section—

a

a reference to gambling is to—

i

gaming, or

ii

betting,

b

“machine” has the same meaning as in the Gambling Act 2005 (see section 235(3)(a)),

c

a reference to a machine being designed or adapted for a purpose includes a reference to a machine to which anything has been done as a result of which it can reasonably be expected to be used for that purpose,

d

a reference to a machine being adapted includes a reference to computer software being installed on it,

e

“real” has the meaning given by section 353(1) of the Gambling Act 2005,

f

“game of chance” has the meaning given by section 6(2) of that Act, and

g

“bingo” includes any version of that game, whatever name it is called.

6

The Treasury may by order amend this section.