- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/08/1991)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 01/01/1993
Point in time view as at 01/08/1991. This version of this provision has been superseded.
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There are currently no known outstanding effects for the Betting and Gaming Duties Act 1981, Section 22.
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(1)A duty of excise shall be charged on gaming machine licences and the duty on a licence shall be determined by reference—
[F1(a)in the case of an ordinary licence—
[F2(i)to whether or not the licence authorises the provision of a small-prize machine, and]
(ii)to the number of machines which it authorises; and
(b) in any case, to whether the licence authorises the provision of machines chargeable at the lower or higher rate.]
[F3(2) For the purposes of this Act a gaming machine is a small-prize machine if 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 [F4£4.80]
(3)The Commissioners may by order substitute for the 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.]
(5)Subject to subsection (6) below, for the purposes of a gaming machine licence—
(a) a machine is chargeable at the lower rate if it can only be played by the insertion into the machine of a coin or coins of a denomination, or aggregate denomination, not exceeding [F55p; and];
(b) a machine is chargeable at the higher rate [F6in any other case].
(c) . . . F7
(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8
Textual Amendments
F1S. 22(a)(b) substituted by Finance Act 1984 (c. 54, SIF 12:2), s. 7(1)(2), Sch. 3 Pt. I para. 4
F2S. 22(1)(a)(i) substituted by Finance Act 1985 (c. 54, SIF 12:2), s. 8, Sch. 5 Pt. I para. 3(1)
F3S 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)
F4 “£4.80” substituted by S.I. 1989/2254, art. 3
F5Words substituted by Finance Act 1982 (c. 39, SIF 12:2), s. 8, Sch. 6 para. 9(a)
F6Words substituted for s. 22(5)(b)(i) and (ii) by Finance Act 1982 (c. 39, SIF 12:2), s. 8, Sch. 6 para. 9(b)
F7S. 22(5)(c) repealed by Finance Act 1982 (c. 39, SIF 12:2), ss. 8, 157, Sch. 6 para. 9(c), Sch. 22 Pt. III Note
F8S. 22(6) repealed by Finance Act 1982 (c. 39, SIF 12:2), s. 157, Sch. 22 Pt. III Note
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