- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
50In this Part of this Schedule—
“appeal tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal;
“cash” has the meaning given in paragraph 2 (and “non-cash” is to be read accordingly);
“charge”, in relation to a game, means a charge or deduction in money or money’s worth, however it is described or levied and whether it becomes due before or after the game is played;
“the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs;
“dutiable machine game” has the meaning given in paragraph 2, subject to paragraphs 3 and 4;
“game” does not include a sport;
“the go-live date” is defined in paragraph 66(5);
“HMRC” means Her Majesty’s Revenue and Customs;
“machine” means any apparatus that uses or applies mechanical power, electrical power or both;
“machine game” has the meaning given in paragraph 2;
“MGD register” has the meaning given in paragraph 20;
“money” means money in sterling or any other currency;
“payouts” means prizes paid out to players as a result of playing dutiable machine games on a machine;
“the payouts”, in relation to a particular taxable person and accounting period, has the meaning given in paragraph 7;
“premises” includes any place, any means of transport and any stall or other moveable structure;
“prize”, in relation to a game—
means a prize in the form of cash or non-cash (or both), however it is described or paid out and whether it is a prize provided by a person making the game available or is winnings of money staked, but
a benefit consisting of nothing more than the opportunity to play the game again does not count as a prize;
“registered” has the meaning given in paragraph 12 (and “registration” is to be read accordingly);
“registrable person” has the meaning given in paragraph 21;
“relevant machine” means—
a machine in respect of which machine games duty is or will be chargeable, or
in relation to a particular taxable person and accounting period, a machine in respect of which that person is liable for machine games duty in that period;
“representative” means a personal representative, trustee in bankruptcy, receiver or liquidator or any other person acting in a representative capacity;
“specified” includes described;
“takings” means charges due from players for playing dutiable machine games on a machine;
“the takings”, in relation to a particular taxable person and accounting period, has the meaning given in paragraph 7;
“taxable person” has the meaning given in paragraph 11;
“total net takings” has the meaning given in paragraph 6;
“United Kingdom” includes the territorial sea of the United Kingdom.
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