SCHEDULES
F1SCHEDULE 5 Gaming Licence Duty
Charge of duty in respect of short licence periods
8
1
The parts of gross gaming yield which in accordance with the Table in section 6(1)(b) of this Act are chargeable at rates other than the highest shall, in the case of a licence to which this paragraph applies, be reduced in accordance with regulations made by the Commissioners.
2
This paragraph applies to a licence if it is one of two or more licences which by virtue of paragraph 7 above are in force in respect of the same premises for consecutive periods all of which expire in the six months ending with 31st March or 30th September in any year.
3
This paragraph also applies to a licence in respect of any premises if—
a
the licence is not for the whole of the period of six months ending with 31st March or 30th September in any year; and
b
a club has in the course of those six months transferred gaming from those premises to other premises or from other premises to those premises.
Sch. 5 repealed (E.W.S.) (with saving) by Betting and Gaming Duties Act 1981 (c. 63, SIF 12:2), s. 34(1)(2), Sch. 6 para. 3, Sch. 7