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Changes over time for: Section 23
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Point in time view as at 01/04/2010.
Changes to legislation:
Finance Act 2008, Section 23 is up to date with all changes known to be in force on or before 01 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Changes to Legislation
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23Amusement machine licence dutyU.K.
(1)In section 23(2) of BGDA 1981 (amount of duty payable on amusement machine licence), for the table substitute—
“Table
Months for which licence granted | Category A | Category B1 | Category B2 | Category B3 | Category B4 | Category C |
---|
| £ | £ | £ | £ | £ | £ |
---|
1 | 455 | 230 | 180 | 180 | 165 | 70 |
2 | 905 | 450 | 355 | 355 | 320 | 135 |
3 | 1355 | 675 | 535 | 535 | 485 | 200 |
4 | 1805 | 905 | 710 | 710 | 645 | 265 |
5 | 2260 | 1130 | 890 | 890 | 805 | 335 |
6 | 2710 | 1355 | 1065 | 1065 | 965 | 400 |
7 | 3160 | 1580 | 1245 | 1245 | 1125 | 465 |
8 | 3610 | 1805 | 1420 | 1420 | 1290 | 530 |
9 | 4065 | 2030 | 1600 | 1600 | 1450 | 600 |
10 | 4515 | 2260 | 1775 | 1775 | 1610 | 665 |
11 | 4965 | 2485 | 1955 | 1955 | 1770 | 730 |
12 | 5160 | 2580 | 2030 | 2030 | 1840 | 760”. |
(2)The amendment made by subsection (1) has effect in relation to cases where the application for the amusement machine licence is received by the Commissioners for Her Majesty's Revenue and Customs after 4pm on 14 March 2008.
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