Section 23A

A “relevant machine game” is a game (whether of skill or chance or both) that— is played on a machine for a prize, and is not excluded by subsection (2). A game is excluded by this subsection if— takings and payouts in respect of it are taken into account in determining any charge to machine games duty, it involves betting on future real events, it is a game of bingo in the United Kingdom, other than a game of unlicensed bingo where every person playing the game participates by use of— the internet, telephone, television, radio, or any other kind of electronic or other technology for facilitating communication, lottery duty is charged on the taking of a ticket or chance in it or would be so charged but for an express exception, it is a real game of chance and playing it amounts to dutiable gaming for the purposes of section 10 of the Finance Act 1997 or would do so but for subsection (3), (3B) or (4) of that section, or playing it amounts to remote gaming within the meaning of section 154(1) of the Finance Act 2014 (meaning of remote gaming). In this section— “bingo” includes any version of that game, whatever name it is called; “unlicensed bingo”— in Great Britain, means bingo which is not played at premises licensed under a bingo premises licence (within the meaning of Part 8 of the Gambling Act 2005), and in Northern Ireland, means bingo played at premises licensed under Chapter 2 of Part 3 of the Betting, Gaming, Lotteries and Amusements (Northern Ireland) Order 1985; In this section— “game” does not include a sport; “machine” means any apparatus that uses or applies mechanical power, electrical power or both; “prize”, in relation to a game, does not include the opportunity to play the game again; “real game of chance” means a game of chance (within the meaning of Part 3 of the Finance Act 2014 (see section 188(1)(b))) that is non-virtual. The Treasury may by order amend this section.

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Source: legislation.gov.uk · retrieved 2026-07-28