- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)Schedule 24 to FA 2012 is amended as follows.
(2)For paragraph 5 substitute—
5(1)Machines are divided into three types for the purposes of machine games duty.
(2)A machine is a “type 1 machine” if it can be demonstrated that—
(a)the highest charge payable for playing a dutiable machine game on the machine does not exceed 20p, and
(b)the maximum amount of cash that can be won from playing a dutiable machine game on the machine does not exceed £10.
(3)A machine is a “type 2 machine” if—
(a)it is not a type 1 machine, and
(b)it can be demonstrated that the highest charge payable for playing a dutiable machine game on the machine does not exceed £5.
(4)Any other machine is a “type 3 machine”.
(5)The Treasury may by order substitute for a sum for the time being specified in sub-paragraph (2)(a) or (b) or (3)(b) such higher sum as may be specified in the order.”
(3)For paragraph 6(2) substitute—
“(2)The amount of the duty is found by—
(a)applying the lower rate to the person’s total net takings in the accounting period for type 1 machines,
(b)applying the standard rate to the person’s total net takings in the accounting period for type 2 machines,
(c)applying the higher rate to the person’s total net takings in the accounting period for type 3 machines, and
(d)aggregating the results.”
(4)For paragraph 9 substitute—
9(1)The lower rate is 5%.
(2)The standard rate is 20%.
(3)The higher rate is 25%.
(4)If a rate changes during an accounting period—
(a)the old rate is to be applied to the person’s total net takings in the part of the period before the change, and
(b)the new rate is to be applied to the person’s total net takings in the part of the period after the change.
(5)If it is not possible to identify for the purposes of sub-paragraph (4) the part of the period to which an amount relates, it is to be apportioned on a just and reasonable basis.”
(5)The Machine Games Duty (Types of Machine) Order 2014 (S.I. 2014/47) is revoked.
(6)The amendments and revocation made by this section have effect in relation to the playing of machine games on or after 1 March 2015.
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