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.