- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (17/03/1998)
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Betting and Gaming Duties Act 1981
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Rhagor o Adnoddau
Changes over time for: Section 23
Version Superseded: 04/08/2000
Alternative versions:
- 01/02/1991- Amendment
- 01/05/1993- Amendment
- 01/11/1993- Amendment
- 01/05/1994- Amendment
- 01/12/1994- Amendment
- 01/05/1995- Amendment
- 01/11/1995- Amendment
- 17/03/1998- Amendment
- 17/03/1998
Point in time - 04/08/2000- Amendment
- 24/07/2002- Amendment
- 22/07/2004- Amendment
- 19/07/2006- Amendment
- 22/03/2007- Amendment
- 19/07/2007- Amendment
- 21/07/2008- Amendment
- 01/06/2009- Amendment
- 21/07/2009- Amendment
- 08/04/2010- Amendment
- 19/07/2011- Amendment
- 11/08/2011- Amendment
- 17/07/2012- Amendment
Status:
Point in time view as at 17/03/1998. This version of this provision has been superseded.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 23.
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[F123 Amount of duty.U.K.
(1)The amount of duty payable on [F2an 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.
(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)whether the machine falls within column 2 [F3, column 3 or column 4] of the Table,
and references in this Part to a rate of [F4amusement] machine licence duty are references to the rate in column 2 [F5, the rate in column 3 or the rate in column 4]
[F6 TABLE
| (1) | (2) | (3) | (4) |
|---|---|---|---|
| Period (in months) for which licence granted | Machines that are not gaming machines | Gaming machines that are small-prize machines or are five-penny machines without being small-prize machines | Other machines |
| £ | £ | £ | |
| 1 | 30 | 80 | 220 |
| 2 | 50 | 150 | 425 |
| 3 | 75 | 220 | 615 |
| 4 | 95 | 285 | 800 |
| 5 | 120 | 345 | 970 |
| 6 | 140 | 400 | 1,125 |
| 7 | 160 | 450 | 1,270 |
| 8 | 185 | 500 | 1,405 |
| 9 | 205 | 540 | 1,525 |
| 10 | 225 | 580 | 1,635 |
| 11 | 240 | 615 | 1,730 |
| 12 | 250 | 645 | 1,815] |
Textual Amendments
F1S. 23 substituted (with effect on 1.5.1994) by 1994 c. 9, s. 6, Sch. 3 para. 1(4)(9).
F2Words in s. 23(1) substituted (1.5.1995) by 1995 c. 4, s. 14, Sch. 3 para. 4(1).
F3Words in s. 23(2)(b) substituted (1.5.1995) by 1995 c. 4, s. 14, Sch. 3 para. 4(2)(a).
F4Words in s. 23(2) substituted (1.5.1995) by 1995 c. 4, s. 14, Sch. 3 para. 4(2)(b).
F5Words in s. 23(2) substituted (1.5.1995) by 1995 c. 4, s. 14, Sch. 3 para. 4(2)(b).
F6Table in s. 23(2) substituted (with application in relation to any amusement machine licence for which an application is received by the Commissioners of Customs and Excise after 17.3.1998) by virtue of 1998 c. 36, s. 12(1)(2).
Modifications etc. (not altering text)
C1S. 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).
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