- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (21/07/2009)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 01/04/2010
Point in time view as at 21/07/2009.
There are currently no known outstanding effects for the Betting and Gaming Duties Act 1981, Cross Heading: Gaming machine licence duty.
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(1)Except in the cases specified in Part I of Schedule 4 to this Act, no [F2amusement machine] (other than [F3an excepted machine]) shall be provided [F4for play] on any premises situated in [F5the United Kingdom] unless there is for the time being in force [F6a licence granted under this Part of this Act with respect to the premises [F7or the machine].
(2)Such a licence shall be known as [F8an amusement machine licence][F9and, if it is granted with respect to a machine, rather than with respect to premises, as a special amusement machine licence.]]
[F10(3)[F11An amusement machine licence] may be granted for a period of a month, or of any number of months not exceeding twelve, beginning on any day of any month.]
[F12(4)A special amusement machine licence shall be granted only—
(a)for a small prize machine,
(b)if conditions prescribed by the Commissioners by regulations are satisfied in relation to the application for the licence, the applicant and the machine, and
(c)for a period of twelve months.
(5)The following are excepted machines—
(a)machines that are not gaming machines,
(b)a gaming machine in respect of which—
(i)the cost of a single game does not exceed 30p,
(ii)the maximum value of the prize for winning a single game does not exceed £8, and
(iii)the maximum cash component of the prize for winning a single game does not exceed £5,
(c)a gaming machine in respect of which—
(i)the cost of a single game does not exceed 10p, F13...
(ii)the maximum value of the prize for winning a single game does not exceed [F14£15,] and
[F15(iii)the maximum cash component of the prize for winning a single game does not exceed £8,]
[F16(ca)a gaming machine in respect of which—
(i)the cost of a single game does not exceed £1,
(ii)the maximum value of the prize for winning a single game does not exceed £50, and
(iii)any prize that can be won is neither money nor something that can be exchanged for or used in place of money or that can be exchanged for something other than money, and]
(d)two-penny machines.]
[F17(6)To the extent that a prize consists of anything other than money, its value for the purposes of this section and sections 22 and 23 below is—
(a)in the case of a voucher or token that may be exchanged for, or used in place of, an amount of money, that amount,
(b)in the case of a voucher or token that does not fall within paragraph (a) and that may be exchanged for something other than money, the cost that the person providing the machine would incur in obtaining that thing from a person who is not a connected person, and
(c)in any other case, the cost that the person providing the machine would incur in obtaining the prize from a person who is not a connected person.
(7)Section 839 of the Income and Corporation Taxes Act 1988 (connected persons) applies for the purposes of subsection (6).]]
Textual Amendments
F1S. 21 substituted by Finance Act 1984 (c. 43, SIF 12:2), s. 7(1)(2) Sch. 3 Pt. I para. 2
F2Words in s. 21(1) substituted (1.5.1995) by 1995 c. 4, s. 14, Sch. 3 para. 2(1)(a).
F3Words in s. 21(1) substituted (27.7.1993 with application in relation to licences for any period beginning on or after 1.11.1993) by 1993 c. 34, s. 16(2)(9)
F4Words in s. 21(1) substituted (1.5.1995) by 1995 c. 4, s. 14, Sch. 3 para. 2(1)(a).
F5Words substituted by Finance Act 1985 (c. 54, SIF 12:2), s. 8, Sch. 5 Pt. I para. 1(1)
F6Words following “force” in subsection (1) to the end of subsection (2) substituted (1.5.1995) by 1995 c. 4, s. 6, Sch. 3 para. 3(2).
F8Words in s. 21(2) substituted (1.5.1995) by 1995 c. 4, s. 14, Sch. 3 para. 2(1)(b).
F10S. 21(3) substituted (3.5.1994) by 1994 c. 9, s. 6, Sch. 3 para. 1(2).
F11Words in s. 21(3) substituted (1.5.1995) by 1995 c. 4, s. 14, Sch. 3 para. 2(1)(c).
F12S. 21(4)(5) substituted (with effect as mentioned in s. 12(8) of the amending Act) for s. 21(3AA)-(3E) by Finance Act 2006 (c. 25), s. 12(1) (with s. 12(9)-(11))
F13Word in s. 21(5)(c)(i) omitted (1.6.2009 retrospective) by virtue of Finance Act 2009 (c. 10), s. 22(4)(a)(12)
F14S. 21(5)(c)(ii) substituted (1.6.2009 retrospective) by Finance Act 2009 (c. 10), s. 22(4)(b)(12)
F15S. 21(5)(c)(iii) inserted (1.6.2009 retrospective) by Finance Act 2009 (c. 10), s. 22(4)(c)(12)
F16S. 21(5)(ca) inserted (1.6.2009 retrospective) by Finance Act 2009 (c. 10), s. 22(5)(12)
F17S. 21(6)(7) inserted (1.6.2009 retrospective) by Finance Act 2009 (c. 10), s. 22(6)(12)
Modifications etc. (not altering text)
C1S. 21(3) extended (1.5.1994 with effect as mentioned in Sch. 3 para. 5 of the amending act) by 1994 c. 9, s. 6, Sch. 3 para. 5(5)(6).
S. 21(3) extended (3.5.1994 with effect in relation to gaming machine licences granted for any period beginning on or after 1.4.1994) by 1994 c. 9, s. 6, Sch. 3 para. 4(3)(4).
Textual Amendments
F18S. 21A repealed (1.5.1995) by 1994 c. 9, s. 6, Sch. 3 para. 3(3)(11), Sch. 26 Pt. II Note.
(1)A duty of excise shall be charged on [F19amusement machine] licences and the duty on a licence shall be determined [F20in accordance with section 23 below].
[F21(2)For the purposes of this Act
[F22(a)][F23an amusement machine is a small-prize machine if it is a prize machine and] the value or aggregate value of the benefits in money or money’s worth, which any player who is successful in a single game played by means of the machine may receive, cannot exceed [F24£10].
[F25(b)F26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]
(3)The Commissioners may by order substitute for [F27a sum] for the time being mentioned in subsection (2) above such higher sum as may be specified in the order, with effect from a date so specified.]
F28(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F29(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F19Words in s. 22(1) substituted (1.5.1995) by 1995 c. 4, s. 14, Sch. 3 para. 3(1).
F20Words in s. 22(1) substituted (27.7.1993 with application in relation to licences for any period beginning on or after 1.11.1993) by 1993 c. 34, s. 16(4)(a)(9)
F21S. 22(2)(3) substituted for s. 22(2) to (4) by Finance Act 1985 (c. 54, SIF 12:2), s. 8, Sch. 5 Pt. I para. 3(2)
F22Words in s. 22(2) renumbered as sub-paragragh (a) (28.7.2000 with effect as mentioned in Sch. 2 para. 7(1) of the amending Act) by virtue of 2000 c. 17, s. 17, Sch. 2 para. 3(1)(a)
F23Words in s. 22(2) substituted (1.5.1995) by 1995 c. 4, s. 14, Sch. 3 para. 3(2).
F24Word in s. 22(2) substituted (1.6.2009 retrospective) by Finance Act 2009 (c. 10), s. 22(7)(12)
F25S. 22(2)(b) inserted (28.7.2000 with effect as mentioned in Sch. 2 para. 7(1) of the amending Act) by 2000 c. 17, s. 17, Sch. 2 para. 3(1)(c)
F26S. 22(2)(b) repealed (with effect as mentioned in s. 12(8) of the amending Act) by Finance Act 2006 (c. 25), ss. 12(2), 178, Sch. 26 Pt. 1(2) (with s. 12(9)-(11))
F27Words in s. 22(3) substituted (28.7.2000 with effect as mentioned in Sch. 2 para. 7(1) of the amending Act) by 2000 c. 17, s. 17, Sch. 2 para. 3(2)
F28S. 22(5) repealed (3.5.1994 with effect as mentioned in Sch. 3 para. 9 of the amending act) by 1994 c. 9, s. 6, Sch. 3 para. 1(3)(9), Sch. 26 Pt. II Note.
F29S. 22(6) repealed by Finance Act 1982 (c. 39, SIF 12:2), s. 157, Sch. 22 Pt. III Note
(1)The amount of duty payable on [F31an amusement machine licence] shall be—
(a)the appropriate amount for the machine which it authorises, or
(b)if it authorises two or more machines, the aggregate of the appropriate amounts for each of those machines.
[F32(2)The appropriate amount for each machine shall be determined in accordance with the following Table by reference to—
(a)the period for which the licence is granted, and
(b)the machine's category determined in accordance with subsection (3).
[F33Months for which licence granted | Category A | Category B1 | Category B2 | Category B3 | Category B4 | Category C |
---|---|---|---|---|---|---|
£ | £ | £ | £ | £ | £ | |
1 | 500 | 255 | 200 | 200 | 180 | 80 |
2 | 985 | 490 | 385 | 385 | 350 | 45 |
3 | 1475 | 735 | 585 | 585 | 530 | 220 |
4 | 1965 | 985 | 775 | 775 | 705 | 290 |
5 | 2465 | 1230 | 970 | 970 | 875 | 365 |
6 | 2955 | 1475 | 1160 | 1160 | 1050 | 435 |
7 | 3445 | 1720 | 1355 | 1355 | 1225 | 505 |
8 | 3935 | 1965 | 1550 | 1550 | 1405 | 580 |
9 | 4430 | 2215 | 1745 | 1745 | 1580 | 655 |
10 | 4920 | 2465 | 1935 | 1935 | 1755 | 725 |
11 | 5410 | 2710 | 2130 | 2130 | 1930 | 795 |
12 | 5625 | 2815 | 2215 | 2215 | 2010 | 830.] |
(3)The categories of gaming machine are as follows—
Category A – a gaming machine which is not within another category.
Category B1 – a gaming machine which is not within a lower category and in respect of which—
(i)the cost of a single game does not exceed £2, and
(ii)the maximum value of the prize for winning a single game does not exceed £4,000.
Category B2 – a gaming machine which is not within a lower category and in respect of which—
(i)the cost of a single game does not exceed £100, and
(ii)the maximum value of the prize for winning a single game does not exceed £500.
Category B3 – a gaming machine which is not within a lower category and in respect of which—
(i)the cost of a single game does not exceed £1, and
(ii)the maximum value of the prize for winning a single game does not exceed £500.
Category B4 – a gaming machine which is not within a lower category and in respect of which—
(i)the cost of a single game does not exceed £1, and
(ii)the maximum value of the prize for winning a single game does not exceed £250.
Category C—
(i)a gaming machine in respect of which the cost of a single game does not exceed 5p, and
(ii)a gaming machine in respect of which—
(a)the cost of a single game does not exceed [F34£1], and
(b)the maximum value of the prize for winning a single game does not exceed [F35£70].
(4)Where a machine offers more than one class of game, it falls within a category only if it satisfies the requirements of that category in respect of each class.
F36(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6)For the purposes of subsection (3) Category A is the highest category and Category C is the lowest.]
[F37(7)The Commissioners may by order substitute for a sum for the time being specified in subsection (3) such higher sum as they consider appropriate.]]
Textual Amendments
F30S. 23 substituted (with effect on 1.5.1994) by 1994 c. 9, s. 6, Sch. 3 para. 1(4)(9).
F31Words in s. 23(1) substituted (1.5.1995) by 1995 c. 4, s. 14, Sch. 3 para. 4(1).
F32S. 23(2)-(6) substituted (with effect as mentioned in s. 12(8) of the amending Act) for s. 23(2)(3) by Finance Act 2006 (c. 25), s. 12(3) (with s. 12(9)-(11))
F33Table in s. 23(2) substituted (with effect in accordance with s. 21(2) of the amending Act) by Finance Act 2009 (c. 10), s. 21(1)
F34Word in s. 23(3) substituted (1.6.2009 retrospective) by Finance Act 2009 (c. 10), s. 22(9)(a)(12)
F35Word in s. 23(3) substituted (1.6.2009 retrospective) by Finance Act 2009 (c. 10), s. 22(9)(b)(12)
F36S. 23(5) omitted (1.6.2009 retrospective) by virtue of Finance Act 2009 (c. 10), s. 22(10)(12)
F37S. 23(7) inserted (19.7.2007) by Finance Act 2007 (c. 11), s. 9(3)
Modifications etc. (not altering text)
C2S. 23 extended (with effect in relation to gaming machine licences granted for any period beginning on or after 1.4.1994) by 1994 c. 9, s. 6, Sch. 3 para. 4(3)(4).
S. 23 extended (1.5.1994) by 1994 c. 9, s. 6, Sch. 3 para. 5(5)(6).
F38(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F39(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)[F40Amusement machines] chargeable at a particular rate shall not be provided on any F41. . . premises in excess of the number authorised by the licence [F42or licences] authorising the provision of [F43amusement machines] chargeable at that rate F44... .
(4)Where a licence which authorises the provision of [F43amusement machines] chargeable at one rate only is in force in respect of any F41. . . premises, [F43amusement machines] chargeable at any other rate shall not be provided [F45for play] on those premises unless another licence authorising the provision of [F43amusement machines] chargeable at that other rate is also in force in respect of the premises [F46or there are special licences in force with respect to those machines][F47or the machines].
(5)If any [F48amusement machine] is provided for gaming on any premises in contravention of [F49section 21(1) above or] this section, [F50the provision of the machine shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties) and, for the purposes of the application of that section to the conduct attracting the penalty, the provision of the machine shall be treated as the conduct of each of the persons who, at the time when the [F48amusement machine] is provided]—
(a)is the owner, lessee or occupier of the premises, or
(b)is for the time being responsible to the owner, lessee or occupier for the management of the premises, or
[F51(c)is a person responsible for controlling the use of any amusement machine on the premises, or]
(d)is for the time being responsible for controlling the admission of persons to the premises or for providing persons resorting thereto with any goods or services, or
(e)is the owner or hirer of the machine, or
(f)is a party to any contract under which [F52an][F48amusement machine] may, or is required to, be on the premises at that time,
F53. . .
(6)If any [F48amusement machine] is provided [F45for play] on any premises in contravention of [F49section 21(1) above or] this section and any such person as is mentioned in subsection (5) above knowingly or recklessly brought about the contravention or took any steps with a view to procuring it he shall be guilty of an offence and liable—
[F54(a)on summary conviction to a penalty—
(i)of the prescribed sum, F55. . . , or to imprisonment for a term not exceeding six months or to both such penalty and imprisonment;]
(b) on conviction on indictment to a penalty of any amount or to imprisonment for a term not exceeding two years or to both.
Textual Amendments
F38S. 24(1) repealed by Finance Act 1984 (c. 43, SIF 12:2), ss. 7(1)(2), 128(6), Sch. 3 Pt. I para. 6(a), Sch. 23 Pt. II Note
F39S. 24(2) repealed (3.5.1994 with effect as mentioned in Sch. 3 para. 1(9)) by 1994 c. 9, s. 6, Sch. 3 para. 1(5)(a)(9).
F40Words in s. 24 substituted for “Gaming machines” (1.5.1995) by 1995 c. 4, s. 14, Sch. 3 para. 5(a).
F41Word in s. 24(3)(4) repealed (3.5.1994 with effect as mentioned in Sch. 3 para. 1(9)) by 1994 c. 9, s. 6, Sch. 3 para. 1(5)(b)(9).
F42Words inserted by Finance Act 1984 (c. 43, SIF 12:2), s. 7(1)(2), Sch. 3 para. 6(c)
F43Words in s. 24 substituted for “gaming machines” (1.5.1995) by 1995 c. 4, s. 14, Sch. 3 para. 5(a).
F44Words in s. 24(3) repealed (1.5.1995) by virtue of 1994 c. 9, s. 6, Sch. 3 para. 3(4)(a)(11), Sch. 26 Pt. II Note.
F45Words in s. 24 substituted for “for gaming” (1.5.1995) by 1995 c. 4, s. 14, Sch. 3 para. 5(c).
F46Words added by Finance Act 1984 (c. 43, SIF 12:2), s. 7(1)(2), Sch. 3 para. 6(d)
F48Words in s. 24 substituted for “gaming machine” (1.5.1995) by 1995 c. 4, s. 14, Sch. 3 para. 5(a).
F49Words inserted by Finance Act 1984 (c. 43, SIF 12:2), s. 7(1)(2), Sch. 3 para. 6(e)
F50Words in s. 24(5) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. V para. 61(a) (with s. 19(3)); S.I. 1994/2679, art. 3.
F51S. 24(5)(c) substituted (10.7.2003) by Finance Act 2003 (c. 14), s. 12(1)
F52Word in s. 24(5)(f) substituted for “an” (1.5.1995) by 1995 c. 4, s. 14, Sch. 3 para. 5(b).
F53Words after s. 24(5)(f) repealed (1.1.1995) by 1994 c. 9, ss. 9, 258, Sch. 4 Pt. V para. 61(b), Sch. 26 Pt. III Note (with s. 19(3)); S.I. 1994/2679, art. 3.
F54S. 24(6)(a) substituted by Finance Act 1982 (c. 39, SIF 12:2), s. 8, Sch. 6 Pt. V para. 12
F55Words in s. 24(6)(a) from “or” to “greater” repealed (3.5.1994 with effect as mentioned in Sch. 3 para. 1(9)) by 1994 c. 9, s. 6, Sch. 3 para. 1(5)(c)(9).
Schedule 4A to this Act (which provides for the recovery of amusement machine licence duty in relation to unlawfully unlicensed machines) shall have effect.]
Textual Amendments
F56S. 24A inserted (28.7.2000 with effect as mentioned in Sch. 2 para. 7(1) of the amending Act) by 2000 c. 17, s. 17, Sch. 2 p26.ara. 9
[F57(1)A machine is an amusement machine for the purposes of this Act if it is—
(a)a gaming machine, and
(b)a prize machine.]
[F58(1A)In this Act “gaming machine” means a machine which is designed or adapted for use by individuals for gambling (whether or not it can also be used for other purposes).
(1B)But a machine is not a gaming machine to the extent that—
(a)it is designed or adapted for use to bet on future real events,
(b)it is designed or adapted for the playing of bingo and bingo duty is, or but for paragraphs 1 to 5 of Schedule 3 would be, charged under section 17 on the playing of the bingo, or
(c)it is designed or adapted for the playing of a real game of chance and the playing of the game is dutiable gaming for the purposes of section 10 of the Finance Act 1997, or would be dutiable gaming but for subsections (3) and (4) of that section.]
(1C)For the purposes of this Act [F59a machine is a prize machine] unless it is [F60designed] or adapted so that a person playing it once and successfully either receives nothing or receives only—
(a)an opportunity, afforded by the automatic action of the machine, to play again (once or more often) without paying, or
(b)a prize, determined by the automatic action of the machine and consisting in either—
(i)money of an amount not exceeding the sum payable to play the machine once, or
(ii)a token which is, or two or more tokens which in the aggregate are, exchangeable for money of an amount not exceeding that sum.
[F61(4)A machine which has a number of individual playing positions allowing persons to play simultaneously (whether or not participating in the same game) shall be treated for the purposes of sections 21 to 24 as that number of separate machines.]
[F62(5)For the purposes of this section—
(a)a reference to gambling is to—
(i)gaming, or
(ii)betting,
(b)“machine” has the same meaning as in the Gambling Act 2005 (see section 235(3)(a)),
(c)a reference to a machine being designed or adapted for a purpose includes a reference to a machine to which anything has been done as a result of which it can reasonably be expected to be used for that purpose,
(d)a reference to a machine being adapted includes a reference to computer software being installed on it,
(e)“real” has the meaning given by section 353(1) of the Gambling Act 2005,
(f)“game of chance” has the meaning given by section 6(2) of that Act, and
(g)“bingo” includes any version of that game, whatever name it is called.
(6)The Treasury may by order amend this section.]
Textual Amendments
F57S. 25(1)(1A) substituted (with effect as mentioned in s. 11(4) of the amending Act) for s. 25(1)-(1B) by Finance Act 2006 (c. 25), s. 11(1)
F58S. 25(1A)(1B) substituted for s. 25(1A) (21.7.2009) by Finance Act 2009 (c. 10), s. 116(3)
F59Words in s. 25(1C) substituted (with effect as mentioned in s. 11(4) of the amending Act) by Finance Act 2006 (c. 25), s. 11(2)
F60Word in s. 25(1C) substituted (21.7.2009) by Finance Act 2009 (c. 10), s. 116(4)
F61S. 25(4) substituted (with effect as mentioned in s. 12(8) of the amending Act) for s. 25(4)-(7) by Finance Act 2006 (c. 25), s. 12(4) (with s. 12(9)-(11))
F62S. 25(5)(6) inserted (21.7.2009) by Finance Act 2009 (c. 10), s. 116(5)
F63. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F63S. 25A repealed (with effect as mentioned in s. 12(8) of the amending Act) by Finance Act 2006 (c. 25), ss. 12(5), 178, Sch. 26 Pt. 1(2) (with s. 12(9)-(11))
(1)The provisions of Part II of Schedule 4 to this Act (supplementary provisions as to [F64amusement machine licence duty]) shall have effect.
(2)In sections 21 to 25 above and in Schedule 4 to this Act—
F65. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F66“United Kingdom” includes the territorial waters of the United Kingdom;
F67[F68. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
“prize machine” has the meaning given by section 25(1C) above;]
“small-prize machine” has the meaning given by section 22(2) above.]
[F69“two-penny machine” means an amusement machine in relation to which the cost for each time a game is played on it—
does not exceed 2p, or
where the machine provides differing numbers of games in different circumstances, cannot exceed 2p,
F67. . . ]
F70. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
“premises” includes any place whatsoever and any means of transport.
F71[(2A)References in sections 21 to 25 above and in this section and Schedule 4 to this Act to a game, in relation to any machine, include references to a game in the nature of a quiz or puzzle and to a game which is played solely by way of a pastime or against the machine, as well as one played wholly or partly against one or more contemporaneous or previous players.]
(3)A machine is provided [F72for play] on any premises if it is made available on those premises in such a way that persons resorting to them can play it; and [F73subject to subsection (3A) below] where on any premises one or more [F74amusement machines] are so made available, any such machine anywhere on the premises shall be treated as provided [F72for play] on those premises, notwithstanding that it is not so made available or is not in a state in which it can be played.
[F75(3A)The Commissioners may by regulations make provision for the purpose of enabling spare [F74amusement machines] to be kept on premises for use in the case of the breakdown of other [F74amusement machines] on those premises: and such regulations may provide that, in such circumstances and subject to such conditions as may be specified in the regulations, [F76an amusement machine] on any premises which is not made available as mentioned in subsection (3) above, or is not in a state in which it can be played, shall not be treated by virtue of that subsection as provided [F72for play] on those premises.]
F77(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F64Words in s. 26(1) substituted (1.5.1995) by 1995 c. 4, s. 14, Sch. 3 para. 8(1)(a).
F65S. 26(2): definition of "coin" repealed (10.7.2003) by Finance Act 2003 (c. 14), ss. 11(1), 216, Sch. 43 Pt. 1(3) (with s. 11(3))
F66Entries substituted for entry relating to “Great Britain” by Finance Act 1985 (c. 54, SIF 12:2), s. 8, Sch. 5 Pt. I para. 6
F67S. 26(2): definition of "video machine" and words in the definition of "two-penny machine" repealed (with effect as mentioned in s. 12(8) of the amending Act) by Finance Act 2006 (c. 25), ss. 12(6), 178, Sch. 26 Pt. 1(2) (with s. 12(9)-(11))
F68Definitions of “video machine” and “prize machine” inserted (1.5.1995) by 1995 c. 4, s. 14, Sch. 3 para. 8(2)(a).
F69S. 26(2): definition of "two-penny machine", "five-penny machine" and "ten-penny machine" substituted (10.7.2003) by Finance Act 2003 (c. 14), s. 10(3)
F70S. 26(2): definition of “thirty-five penny machine” repealed (24.7.2002 with effect as mentioned in s. 8(6) of the repealing Act) by Finance Act 2002 (c. 23), s. 141, Sch. 40 Pt. 1(3)
F71S. 26(2A) inserted (1.5.1995) by 1995 c. 4, s. 14, Sch. 3 para. 8(3).
F72Words in s. 26 substituted (1.5.1995) by 1995 c. 4, s. 14, Sch. 3 para. 8(1)(c).
F73Words inserted by Finance Act 1987 (c. 16, SIF 12:2), s. 5(2)
F74Words in s. 26 substituted for “gaming machines” (1.5.1995) by 1995 c. 4, s. 14, Sch. 3 para. 8(1)(b).
F75S. 26(3A) inserted by Finance Act 1987 (c. 16, SIF 12:2), s. 5(3)
F76Words in s. 26 substituted for “a gaming machine” (1.5.1995) by 1995 c. 4, s. 14, Sch. 3 para. 8(1)(b).
F77S. 26(4) repealed (10.7.2003) by Finance Act 2003 (c. 14), s. 216, Sch. 43 Pt. 1(3)
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