Part 1Excise duties

Betting and gaming duties

10Amusement machines not operated by coins or tokens

1

In section 21 of the Betting and Gaming Duties Act 1981 (amusement machine licences), for subsections (3B) to (3D) (meaning of “fifty-penny machine”) substitute—

3B

For the purposes of this section an amusement machine is a “fifty-penny machine” if, and only if—

a

where it is a machine on which a game can be played solo, the cost for each time the game is played on it solo—

i

does not exceed 50p, or

ii

where the machine provides differing numbers of games in different circumstances, cannot exceed 50p;

and

b

where it is a machine on which a game can be played by more than one person at a time, the cost per player for each time the game is played on it simultaneously by more than one player—

i

does not exceed 50p, or

ii

where the machine provides differing numbers of games in different circumstances, cannot exceed 50p.

2

In section 25(1) of that Act (definition of “amusement machine”), in paragraph (c) for “coin or token” substitute “ coin, token or other thing ”.

3

In section 26(2) of that Act (interpretation), for the definitions of “two-penny machine”, “five-penny machine” and “ten-penny machine” substitute—

“two-penny machine” means an amusement machine in relation to which the cost for each time a game is played on it—

a

does not exceed 2p, or

b

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;

4

In the following provisions of the Value Added Tax Act 1994 (c. 23)—

a

the definition of “gaming machine” in section 23(4), and

b

Note (3) (definition of “gaming machine”) to Group 4 of Schedule 9,

for “coin or token” substitute “ coin, token or other thing ”.