SCHEDULES

SCHEDULE 24Machine games duty

PART 1Imposition of duty

Offences

37

1

A person commits an offence if the person is knowingly concerned in, or in the taking of steps with a view to, the fraudulent evasion (by that person or any other person) of any machine games duty.

2

A person guilty of an offence under this paragraph is liable—

a

on conviction on indictment, to imprisonment for a term not exceeding F614 years or a fine, or both;

b

on summary conviction, to imprisonment for a term not exceeding F412 monthsF4the general limit in a magistrates’ court or a fine not exceeding the maximum amount, or both.

3

The maximum amount is the greater of—

a

F2£20,000, and

b

three times the duty or other amount that is unpaid or the payment of which is sought to be avoided.

4

In the application of this paragraph—

a

in England and Wales, in relation to an offence committed before F32 May 2022, or

b

in Northern Ireland,

the reference in sub-paragraph (2)(b) to F512 monthsF5the general limit in a magistrates’ court is to be read as a reference to 6 months.

5

Section 27 of BGDA 1981 (offences by bodies corporate) has effect for the purposes of any offence under this paragraph as it has effect for the purposes of F1the offence mentioned in that section.