SCHEDULE 4Amusement Machine Licence duty
Part I Exemptions from requirement of Excise Licence
Seasonal licences
F14
(1)
If at any time during March of any year there has previously been granted a seasonal licence for that year authorising the provision of any number of F2relevant machines on any premises and that licence has not been surrendered, it shall be treated for the purposes of this Act as authorising the provision at that time of that number of F2relevant machines on the premises.
(2)
Where a seasonal licence is granted for any year authorising the provision of any number of F2relevant machines on any premises, and the licence is not surrendered, it shall be treated for the purposes of this Act as authorising F3the provision of that number of relevant machines on the premises during the period in that year—
(a)
beginning with 1st October; and
(b)
ending with the Sunday before the first Monday in November.
(3)
(4)
A licence in respect of any premises is not a seasonal licence in relation to any year if any F5amusement machine licence has been granted in respect of those premises for any period which includes the whole or any part of the preceding winter period.
(5)
If in relation to any year—
(a)
a seasonal licence is granted in respect of any premises, and
(b)
another F5amusement machine licence is granted (whether before or after the grant of the seasonal licence or after the surrender of the seasonal licence) in respect of those premises for any period which includes the whole or any part of the following winter period (and does not include the whole or any part of the preceding winter period),
there shall (unless an amount has already become payable under this sub-paragraph in respect of the seasonal licence) be payable on the seasonal licence on the relevant date an additional amount of duty.
(6)
The additional amount is the difference between the duty payable (apart from this paragraph) on that licence at the time it was granted and the amount that would have been so payable if the licence had been granted for a period of eight months or, in a case where the seasonal licence has been surrendered before the beginning of September, seven months.
(7)
In sub-paragraph (5) above, the “relevant date” means—
(a)
the date on which the seasonal licence is granted, or
(b)
the date on which the other licence is granted,
whichever is the later.
F6(7AA)
Sub-paragraphs (4) and (5) above shall have effect where—
(a)
an amusement machine is provided on any premises at any time in a winter period, and
(b)
the provision of that machine on those premises at that time is authorised by a special amusement machine licence,
as if an amusement machine licence had been granted in respect of those premises for that winter period.
F7(7A)
An amusement machine is a relevant machine for the purposes of this paragraph unless it is a gaming machine which is not a small-prize machine.
(8)
In this paragraph “winter period” means F8the period beginning with the first Monday in November and ending with the last day of February.