(1) Section 43 of the Finance Act, 1975, is hereby amended -

(a) in subsection (2):

(i) in respect of a licence obtained on or after the 6th day of May, 1993, by the addition of the following proviso to paragraph (b)

"Provided that this paragraph shall not apply to a machine -

(i) which when switched on is in perpetual motion and not as such activated by the insertion of a coin or token, and

(ii) where the player rolls a coin or token down a slide in the machine, or drops it through a slot at the top of the machine, and the coin then progresses through the machine under its own momentum until it settles into either a winning or a losing position on or behind coins already on a tray, and

(iii) where a mechanism for releasing coins into the pay-out chute is actuated by the weight of coins accumulated in a winning position.",

and

(ii) by the substitution for paragraph (c) of the following paragraph:

"(c) 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 a gaming machine is stored it cannot be played by the public, a gaming 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.",