11(1)A person is liable for machine games duty in respect of a machine at any time if at the time—U.K.
(a)the person is responsible for the premises where the machine is located (see paragraph 12),
(b)the machine is available there for use by others for playing dutiable machine games on it, and
(c)the machine is not an excluded dual-use machine (see paragraph 13).
(2)If, at any time, there is more than one person who satisfies sub-paragraph (1)(a) to (c) in respect of a machine, each of them is jointly and severally liable for the duty.
(3)A person who is liable for machine games duty in accordance with this paragraph is referred to as a “taxable person”.