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SCHEDULES

SCHEDULE 24U.K.Machine games duty

PART 1U.K.Imposition of duty

Registrable personsU.K.

22(1)A “relevant licence or permit” is—U.K.

(a)a licence issued under Part 8 of the Gambling Act 2005,

(b)a family entertainment centre gaming machine permit as defined in section 247 of that Act,

(c)a club gaming permit as defined in section 271 of that Act,

(d)a club machine permit as defined in section 273 of that Act,

(e)a prize gaming permit as defined in section 289 of that Act,

(f)an on-premises alcohol licence or a relevant Scottish licence as defined, in each case, in section 277 of that Act but only if a licence or permit listed above is not held in respect of the same premises,

(g)a club premises certificate granted under Part 4 of the Licensing Act 2003 but only if a licence or permit listed above is not held in respect of the same premises,

(h)a certificate of registration within the meaning of the Betting, Gaming Lotteries and Amusements (Northern Ireland) Order 1985 (S.I. 1985/1204 (N.I. 11)),

(i)a bookmaking office licence within the meaning of that Order,

(j)a bingo club licence within the meaning of that Order,

(k)an amusement permit within the meaning of that Order,

(l)a certificate of registration within the meaning of the Registration of Clubs (Northern Ireland) Order 1996 (S.I. 1996/3159 (N.I. 23)), or

(m)a licence issued under the Licensing (Northern Ireland) Order 1996 (S.I. 1996/3158 (N.I. 22)) but only if a licence, permit or certificate listed above is not held in respect of the same premises.

(2)In sub-paragraph (1), “listed above” means listed in any of the preceding provisions of that sub-paragraph.

(3)The Treasury may by order amend this paragraph to add to, vary or restrict the list in sub-paragraph (1).