Finance Act 2009

21Amounts of duty on amusement machine licencesU.K.

This adran has no associated Nodiadau Esboniadol

(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 grantedCategory ACategory B1Category B2Category B3Category B4Category C
££££££
150025520020018080
298549038538535045
31475735585585530220
41965985775775705290
524651230970970875365
629551475116011601050435
734451720135513551225505
839351965155015501405580
944302215174517451580655
1049202465193519351755725
1154102710213021301930795
1256252815221522152010830.

(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 4 pm on 22 April 2009.