SCHEDULES

SCHEDULE 4U.K.[F1Amusement Machine] Licence duty

Part I U.K. Exemptions from requirement of Excise Licence

Charitable entertainments, etc.U.K.

1(1)[F2An][F3amusement machine] licence shall not be required in order to authorise the provision of [F2an][F3amusement machine] at an entertainment (whether limited to one day or extending over two or more days), being a bazaar, sale of work, fête, dinner, dance, sporting or athletic event or other entertainment of a similar character, where the conditions of this paragraph are complied with in relation to the entertainment.U.K.

(2)The conditions of this paragraph are that—

(a)the whole proceeds of the entertainment (including the proceeds [F4from any amusement machines]) after deducting the expenses of the entertainment, including any expenses incurred in connection with the provision of [F5amusement machines] and of prizes to successful players of the machines will be devoted to purposes other than private gain; and

(b)the opportunity to win prizes by playing the machine (or that machine and [F6and any other amusement machines provided] at the entertainment) does not constitute the only, or the only substantial, inducement for persons to attend the entertainment.

[F7(3)In construing sub-paragraph (2)(a) above, proceeds of an entertainment promoted on behalf of a society falling within this sub-paragraph which are applied for any purpose calculated to benefit the society as a whole shall not be held to be applied for purposes of private gain by reason only that their application for that purpose results in benefit to any person as an individual.

(4)A society falls within sub-paragraph (3) above if it is established and conducted either—

(a)wholly for purposes other than purposes of any commercial undertaking, or

(b)wholly or mainly for the purpose of participation in or support of athletic sports or athletic games;

and in this paragraph “society” includes any club, institution, organisation or association of persons, by whatever name called, and any separate branch or section of such a club, institution, organisation or association.]