Finance Act, 1992

Chapter III

Amusement Machine Licence Duty

Interpretation (Chapter III).

120.—(1) In this Chapter—

“officer” means an officer of the Revenue Commissioners;

“operator” includes owner, hirer or lessee of the machine, and any person responsible—

(a) to the owner, hirer or lessee for the management of the machine,

(b) for issuing or exchanging coins or tokens for use in playing such machine on the premises, and

(c) for controlling the use of any such machine,

and includes a party to any contract under which an amusement machine may or is required to be in the public place at that time;

“public place” means any place to which the public have access as of right or by permission or membership and whether subject to or free of charge and includes open air venues and any offices, courts, yards and gardens which are occupied together with and are within the curtilage, or in the immediate vicinity, of the public place where amusement machines are located.

(2) A machine is an amusement machine if—

(a) it is constructed or adapted for play of a game, and

(b) the player pays to play the machine by the insertion of a coin or token or card or in some other way, and

(c) the outcome of the game is determined by the action of the machine, whether or not provision is made for manipulation of the machine or use of skills by the player, and

(d) when played once and successfully by a player, affords that player no more than an opportunity to play again (once or more often) without paying to play.

(3) Except where the Revenue Commissioners are satisfied, and so certify in writing, that by reason of the inaccessibility to the public of the place in which an amusement machine is stored it cannot be played by the public, an amusement machine (including any machine which has ceased to be so stored) shall be deemed, for the purpose of this section, to be available for play notwithstanding that it is in a state, or so positioned that it cannot be played.