SCHEDULES
SCHEDULE 24Machine games duty
PART 1Imposition of duty
Excluded dual-use machines
13
1
A machine is an “excluded dual-use machine” if—
a
it is capable of being used both for playing machine games and for some other purpose that is not related to playing machine games, and
b
condition A or B is met.
2
Condition A is that the machine is not designed, adapted or presented in such a way as to—
a
facilitate its use for playing dutiable machine games, or
b
draw attention to the possibility of its use for playing such games.
3
Condition B is that the machine is so designed, adapted or presented but the person mentioned in paragraph 11(1) does not know, and could not reasonably be expected to know, that it is.
4
References to a machine being “adapted” include a machine to which anything has been done, including the installation of computer software on it.
5
The Commissioners may by order specify criteria to be taken into account in deciding whether a machine falls within the definition in sub-paragraph (1).
6
The Treasury may by order amend this paragraph.