Chwilio Deddfwriaeth

Finance Act 1982

Changes over time for: Part V

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Version Superseded: 03/05/1994

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Point in time view as at 01/10/1991.

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Part VU.K. Gaming Machine Licence Duty

Great BritainU.K.

6—8.U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

9In subsection (5) of section 22 of the 1981 Act (lower rate, higher rate and peak rate machines)—

(a)in paragraph (a) for “2p” there shall be substituted the words “ 5p; and ”; and

(b)in paragraph (b) for sub-paragraphs (i) and (ii) there shall be substituted the words “ in any other case ”; and

(c)paragraph (c) shall be omitted.

10U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2

11In subsection (2) of section 23 (rate of duty for half-year licence) after the word “eleven-twentieths” there shall be inserted the words “ , and on a quarter-year licence six-twentieths, ”.

12U.K.In subsection (6) of section 24 of the 1981 Act (penalty for knowingly or recklessly contravening section 24) for sub-paragraph (a) there shall be substituted the following sub-paragraph—

(a)on summary conviction to a penalty—

(i)of the prescribed sum, or

(ii)of an amount equal to three times the amount of duty payable on a whole-year gaming machine licence for those premises and that machine or, where more than one machine has been provided on those premises in contravention of this section, those machines (whether or not the duty has been paid),

whichever is the greater, or to imprisonment for a term not exceeding six months or to both such penalty and imprisonment;.

13U.K.In subsection (4) of section 25 of the 1981 Act (gaming machines playable by more than one person)—

(a)after the words “a machine” in the second place where they occur, there shall be inserted the words “ other than a two-penny machine ”;

(b)in paragraph (a) for “2p” there shall be substituted “ 5p ”;

(c)in paragraph (b) for the words from the beginning to “5p” there shall be substituted the words “ in a case not falling within paragraph (a) above; ” and

(d)paragraph (c) shall be omitted.

14(1)In section 26 of the 1981 Act, in subsection (2) (interpretation) for the definition of “penny machine” there shall be substituted the following definition:—U.K.

two-penny machine” means a gaming machine which can only be played by the insertion into the machine of a coin or coins of a denomination, or aggregate denomination, not exceeding 2p.

(2)At the end of that section there shall be inserted the following subsection:—

(4)Where the game playable by means of a gaming machine can be played more than once for the insertion of a coin or coins of a denomination, or aggregate denomination, exceeding any sum in pence mentioned in section 22(5) or subsection (2) above, the machine is to be treated for the purposes of those provisions as if it can only be played by the insertion into it of a coin of a denomination not exceeding that sum if, in effect, the amount payable to play the game once does not exceed that sum or, where the machine provides differing numbers of games in differing circumstances, cannot exceed that sum.

15In paragraph 4 of Schedule 4 to 1981 Act (licences not required for March or October in certain cases) for the words from “during March or October” to the end there shall be substituted the words which have local authority approval under the Gaming Acts—

(a)during March of any year if the provision of the machine on the premises during April of that year has been authorised by a half-year licence or a quarter-year licence.

(b)during October of any year if the provision of the machine on the premises during September of that year has been authorised by a half-year licence or a quarter-year licence..

16U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3

17U.K.In paragraph 13 of Schedule 4 to the 1981 Act (regulations as to the marking of gaming machines) for the words from “the higher rate” to “penny machines” there shall be substituted the words “ or the higher rate or, as the case may be, as being two-penny machines ”.

U.K.

18—24.U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4

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