SCHEDULES

SCHEDULE 24Machine games duty

PART 1Imposition of duty

Consequential amendments

48In section 10 of FA 1997 (gaming duty), for subsection (3AA) substitute—

“(3AA)This section does not apply to the playing of a game in respect of which—

(a)bingo duty or lottery duty is chargeable, or would be chargeable but for an express exception, or

(b)machine games duty is chargeable.”