Finance Act 2012

This section has no associated Explanatory Notes

5(1)Machines are divided into two types for the purposes of machine games duty.U.K.

(2)A machine is a “type 2 machine” if it can be demonstrated that—

(a)the highest charge payable for playing a dutiable machine game on the machine does not exceed 10p, and

(b)the maximum amount of cash that can be won from playing a dutiable machine game on the machine does not exceed £8.

(3)Any other machine is a “type 1 machine”.

(4)The Treasury may by order substitute for a sum for the time being specified in sub-paragraph (2)(a) or (b) such higher sum as may be specified in the order.