SCHEDULES
SCHEDULE 24Machine games duty
PART 1Imposition of duty
Who is liable
11
1
A person is liable for machine games duty in respect of a machine at any time if at the time—
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”.