http://www.legislation.gov.uk/uksi/2014/47/article/2/made

The Machine Games Duty (Types of Machine) Order 2014

en

King's Printer of Acts of Parliament

2015-07-03

EXCISE

This Order, which comes into force on 6th February 2014, amends paragraph 5(2) of Schedule 24 to the Finance Act 2012 so as to increase the stake and prize limits for a “type 2 machine”. For the purposes of machine games duty, machines are divided into two types. Paragraph 5(2) defines a “type 2 machine” as any machine on which all the dutiable games which can be played are for a stake of not more than 10p and for a cash prize of not more than £8. “Type 2 machines” attract the lower rate of duty. Any other machine is a “type 1 machine” attracting the standard rate of duty.