(1)A “relevant machine game” is a game (whether of skill or chance or both) that—
(a)is played on a machine for a prize, and
(b)is not excluded by subsection (2).
(2)A game is excluded by this subsection if—
(a)takings and payouts in respect of it are taken into account in determining any charge to machine games duty,
(b)it involves betting on future real events,
(c)bingo duty is charged on the playing of it or would be so charged but for paragraphs 1 to 5 of Schedule 3 to the Betting and Gaming Duties Act 1981 (exemptions from bingo duty),
(d)lottery duty is charged on the taking of a ticket or chance in it or would be so charged but for an express exception,
(e)it is a real game of chance and playing it amounts to dutiable gaming for the purposes of section 10 of the Finance Act 1997 or would do so but for subsection (3), (3B) or (4) of that section, or
(f)playing it amounts to remote gaming within the meaning of section 26A of the Betting and Gaming Duties Act 1981 (remote gaming duty: interpretation).
(3)In this section—
“game” does not include a sport;
“machine” means any apparatus that uses or applies mechanical power, electrical power or both;
“prize”, in relation to a game, does not include the opportunity to play the game again;
“real game of chance” means a game of chance (within the meaning of the Betting and Gaming Duties Act 1981) that is non-virtual.
(4)The Treasury may by order amend this section.]
Textual Amendments
F1Ss. 23, 23A substituted for s. 23 (with effect in accordance with Sch. 24 para. 66(4) of the amending Act) by Finance Act 2012 (c. 14), Sch. 24 para. 63