61U.K.In section 24(5) (offence where gaming machine provided without there being a licence in force)—
(a)for “any person who at the time when it is so provided” there shall be substituted “ the provision of the machine shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties) and, for the purposes of the application of that section to the conduct attracting the penalty, the provision of the machine shall be treated as the conduct of each of the persons who, at the time when the gaming machine is provided ”; and
(b)the words after paragraph (f) shall be omitted.