Search Legislation

Finance Act 2012

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Cross Heading: Who is liable

 Help about opening options

Alternative versions:

Status:

Point in time view as at 16/11/2017.

Changes to legislation:

There are currently no known outstanding effects for the Finance Act 2012, Cross Heading: Who is liable. Help about Changes to Legislation

Who is liableU.K.

11(1)A person is liable for machine games duty in respect of a machine at any time if at the time—U.K.

(a)the person is responsible for the premises where the machine is located (see paragraph 12),

(b)the machine is available there for use by others for playing dutiable machine games on it, and

(c)the machine is not an excluded dual-use machine (see paragraph 13).

(2)If, at any time, there is more than one person who satisfies sub-paragraph (1)(a) to (c) in respect of a machine, each of them is jointly and severally liable for the duty.

(3)A person who is liable for machine games duty in accordance with this paragraph is referred to as a “taxable person”.

Back to top

Options/Help