Commentary

V5.238 Power to require opening of gaming machines

Part V5 Compliance, enforcement and appeals

V5.238 Power to require opening of gaming machines

V5.238 Power to require opening of gaming machines

An authorised person (ie any person acting under the authority of HMRC1) may require any person operating a gaming machine on which relevant machine games are capable of being played2 to open the machine and to carry out any other operation which may be necessary to enable the authorised person to ascertain the amount which is to be taken as the value of supplies in any period3.

Similar wording was, prior to 1 February 2013, contained in VATA 1994, Sch 11, para 9; the change reflects the introduction of Machine Games Duty

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