(1)The provisions of Part II of Schedule 4 to this Act (supplementary provisions as to [F1amusement machine licence duty]) shall have effect.
(2)In sections 21 to 25 above and in Schedule 4 to this Act—
F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F3“United Kingdom” includes the territorial waters of the United Kingdom;
[F4“video machine” has the meaning given by section 25(1B) above;
“prize machine” has the meaning given by section 25(1C) above;]
“small-prize machine” has the meaning given by section 22(2) above.]
[F5 “two-penny machine” means an amusement machine in relation to which the cost for each time a game is played on it—
does not exceed 2p, or
where the machine provides differing numbers of games in different circumstances, cannot exceed 2p,
and “five-penny machine” and “ten-penny machine” have a corresponding meaning;]
F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
“premises” includes any place whatsoever and any means of transport.
[F7(2A)References in sections 21 to 25 above and in this section and Schedule 4 to this Act to a game, in relation to any machine, include references to a game in the nature of a quiz or puzzle and to a game which is played solely by way of a pastime or against the machine, as well as one played wholly or partly against one or more contemporaneous or previous players.]
(3)A machine is provided [F8for play] on any premises if it is made available on those premises in such a way that persons resorting to them can play it; and [F9subject to subsection (3A) below] where on any premises one or more [F10amusement machines] are so made available, any such machine anywhere on the premises shall be treated as provided [F8for play] on those premises, notwithstanding that it is not so made available or is not in a state in which it can be played.
[F11(3A)The Commissioners may by regulations make provision for the purpose of enabling spare [F10amusement machines] to be kept on premises for use in the case of the breakdown of other [F10amusement machines] on those premises: and such regulations may provide that, in such circumstances and subject to such conditions as may be specified in the regulations, [F12an amusement machine] on any premises which is not made available as mentioned in subsection (3) above, or is not in a state in which it can be played, shall not be treated by virtue of that subsection as provided [F8for play] on those premises.]
[F13(4)F14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]
Textual Amendments
F1Words in s. 26(1) substituted (1.5.1995) by 1995 c. 4, s. 14, Sch. 3 para. 8(1)(a).
F2S. 26(2): definition of "coin" repealed (10.7.2003) by Finance Act 2003 (c. 14), ss. 11(1), 216, Sch. 43 Pt. 1(3) (with s. 11(3))
F3Entries substituted for entry relating to “Great Britain” by Finance Act 1985 (c. 54, SIF 12:2), s. 8, Sch. 5 Pt. I para. 6
F4Definitions of “video machine” and “prize machine” inserted (1.5.1995) by 1995 c. 4, s. 14, Sch. 3 para. 8(2)(a).
F5S. 26(2): definition of "two-penny machine", "five-penny machine" and "ten-penny machine" substituted (10.7.2003) by Finance Act 2003 (c. 14), s. 10(3)
F6S. 26(2): definition of “thirty-five penny machine” repealed (24.7.2002 with effect as mentioned in s. 8(6) of the repealing Act) by Finance Act 2002 (c. 23), s. 141, Sch. 40 Pt. 1(3)
F7S. 26(2A) inserted (1.5.1995) by 1995 c. 4, s. 14, Sch. 3 para. 8(3).
F8Words in s. 26 substituted (1.5.1995) by 1995 c. 4, s. 14, Sch. 3 para. 8(1)(c).
F9Words inserted by Finance Act 1987 (c. 16, SIF 12:2), s. 5(2)
F10Words in s. 26 substituted for “gaming machines” (1.5.1995) by 1995 c. 4, s. 14, Sch. 3 para. 8(1)(b).
F11S. 26(3A) inserted by Finance Act 1987 (c. 16, SIF 12:2), s. 5(3)
F12Words in s. 26 substituted for “a gaming machine” (1.5.1995) by 1995 c. 4, s. 14, Sch. 3 para. 8(1)(b).
F13S. 26(4) inserted by Finance Act 1982 (c. 49, SIF 12:2), s. 8, Sch. 6 Pt. V para. 14(2)
F14S. 26(4) repealed (10.7.2003) by Finance Act 2003 (c. 14), s. 216, Sch. 43 Pt. 1(3)