Finance Act 2011

18Amusement 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 grantedCategory A £Category B1 £Category B2 £Category B3 £Category B4 £Category C £
153527021521519585
21070535425425385160
31605805635635575240
421401070845845765320
52675134010551055960400
632101605126512651150480
737451875147514751340555
842802140168516851530635
948152410189518951725715
1053502675210521051915795
1158852945231523152105875
1261103055240524052185905.

(2)The amendment made by this section 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 25 March 2011.