Textual Amendments
F1Words in crossheading substituted (1.5.1995) by 1995 c. 4, s. 14, Sch. 3 para. 11(1)(a).
5U.K.[F2(1)] The duty on [F3amusement machine] licences shall be under the care and management of the Commissioners, who may (without prejudice to any other provision of this Schedule) make regulations providing for any matter for which provision appears to them to be necessary for the administration or enforcement of the duty, or for the protection of the revenue in respect thereof; and in this Schedule—
(a)“regulations” means regulations of the Commissioners made thereunder; and
(b)“prescribed” means prescribed by regulations.
[F4(2)Regulations may provide for this Schedule to have effect in relation to special amusement machine licences with such exceptions, adaptations and modifications as may be prescribed.
(3)Without prejudice to the generality of sub-paragraphs (1) and (2) above, regulations may include provision requiring—
(a)a special amusement machine licence to be displayed on such premises and in such manner, and
(b)the machine to which such a licence relates to bear such labels and marks,
as may be determined by directions given, in accordance with the regulations, by the Commissioners.]
Textual Amendments
F2Sch. 4 Pt. II para. 5 renumbered (29.4.1996) as para. 5(1) by 1996 c. 8, s. 12(6).
F3Words in Sch. 4 Pt. II para. 5 substituted for “gaming machines” (1.5.1995) by 1995 c. 4, s. 14, Sch. 3 para. 11(1)(a).
F4Sch. 4 Pt. II para. 5(2)(3) inserted (29.4.1996) by 1996 c. 8, s. 12(6).
[F56U.K.An application for [F6an]][F7amusement machine] licence shall be made to the Commissioners in such form and manner as they may require.
Textual Amendments
F5Sch. 4 Pt. II para. 6 substituted (3.5.1994 with effect in relation to gaming machine licences granted for any period beginning on or after 1.5.1994) by 1994 c. 9, s. 6, Sch. 3 para. 1(7)(9).
F6Word in Sch. 3 Pt. II para. 6 substituted for “a” (1.5.1995) by 1995 c. 4, s. 14, Sch. 3 para. 11(1)(a).
F7Words in Sch. 3 Pt. II para. 6 substituted for “gaming machine” (1.5.1995) by 1995 c. 4, s. 14, Sch. 3 para. 11(1)(b).
[F87U.K.The period for which [F9an]][F10amusement machine] licence is granted shall begin with the day on which application for the licence is received by the Commissioners or, if a later day is specified for that purpose in the application, with that day; and the licence shall expire at the end of that period.
Textual Amendments
F8Sch. 4 Pt. II para. 7 substituted (3.5.1994 with effect in relation to gaming machine licences granted for any period beginning on or after 1.5.1994) by 1994 c. 9, s. 6, Sch. 3 para. 1(7)(9).
F9Word in Sch. 3 Pt. II para. 7 substituted for (1.5.1995) by 1995 c. 4, s. 14, Sch. 3 para. 11(1)(b).
F10Words in Sch. 3 Pt. II para. 7 substituted for (1.5.1995) by 1995 c. 4, s. 14, Sch. 3 para. 11(1)(a).
Textual Amendments
F11Crossheading inserted (1.5.1995) by 1995 c. 4, s. 14, Sch. 3 para. 11(5).
[F127A(1)The Commissioners may make and publish arrangements setting out the circumstances in which, and the conditions subject to which, a person to whom an amusement machine licence is granted for a period of twelve months may, at his request and if the Commissioners think fit, be permitted to pay the duty on that licence by regular instalments during the period of the licence, instead of at the time when it is granted.U.K.
(2)Arrangements under this paragraph shall provide for the amount of each instalment to be such that the aggregate amount of all the instalments to be paid in respect of any licence is an amount equal to 105 per cent. of what would have been the duty on that licence apart from this paragraph.
(3)Sub-paragraph (4) below applies if a person who has been permitted, in accordance with arrangements under this paragraph, to pay the duty on any amusement machine licence by instalments—
(a)fails to pay any instalment at the time when it becomes due in accordance with the arrangements; and
(b)does not make good that failure within seven days of being required to do so by notice given by the Commissioners.
(4)Where this sub-paragraph applies—
(a)the licence shall be treated as having ceased to be in force as from the time when the instalment became due;
(b)the person to whom the licence was granted shall become liable to any unpaid duty to which he would have been liable under paragraph 11(1C) below if he had surrendered the licence at that time; and
(c)any amusement machines found on the premises to which the licence related shall be liable to forfeiture.
(5)Sections [F1313A to 16] of the M1Finance Act 1994 [F14(meaning of relevant decision, reviews and appeals to a tribunal)] shall have effect in relation to any decision of the Commissioners refusing an application for permission to pay duty by instalments in accordance with arrangements under this paragraph as if that decision were a decision of a description [F15falling within section 13A(2)(j)] to that Act.]
Textual Amendments
F12Sch. 4 Pt. II para. 7A inserted (1.5.1995) by 1995 c. 4, s. 14, Sch. 3 para. 11(5).
F13Words in Sch. 4 para. 7A(5) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 98(2)(a)
F14Words in Sch. 4 para. 7A(5) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 98(2)(b)
F15Words in Sch. 4 para. 7A(5) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 98(2)(c)
Marginal Citations
8(1)The proper officer may, in such manner as the Commissioners may direct, and without any additional payment, [F16transfer a gaming machine licence in respect of any premises to a successor in title to the interest in those premises of the person to whom the licence was granted]U.K.
(2)Where the holder of [F17an][F18amusement machine] licence . . . F19dies, the proper officer may transfer the licence, in such manner as the Commissioners may direct and without any additional payment, to some other person for the remainder of the period for which the licence was granted.
Textual Amendments
F16Words in Sch. 4 para. 8(1) substituted for Sch. 4 para. 8(1)(a)(b) (1.5.1995) by 1994 c. 9, s. 6, Sch. 3 para. 3(5)(11).
F17Word in Sch. 4 para. 8(1) substituted “gaming machine” (1.5.1995) by 1995 c. 4, s. 14, Sch. 3 para. 11(1)(b).
F18Words in Sch. 4 para. 8(1) substituted “a” (1.5.1995) by 1995 c. 4, s. 14, Sch. 3 para. 11(1)(a).
F19Words repealed by Finance Act 1984 (c. 43, SIF 12:2), ss. 7(1)(2), 128(6), Sch. 3 Pt. I para. 7(2), Sch. 23 Pt. II Note
F209U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F20Sch. 4 Pt. II para. 9 repealed (1.5.1994) by 1994 c. 9, ss. 6, 258, Sch. 3 para. 5(2)(6), Sch. 26 Pt. II (with Sch. 3 para. 1(8)(9)).
F2110U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F21Sch. 4 Pt. II para. 10 repealed (1.5.1994) by 1994 c. 9, ss. 6, 258, Sch. 3 para. 5(2)(6), Sch. 26 Pt. II Note (with Sch. 3 para. 1(8)(9)).
11[F22(1)The holder of [F23an]][F24amusement machine] licence may surrender it to the proper officer at any time.U.K.
(1A)On the surrender of the licence the holder shall be entitled to repayment of duty of the following amount.
(1B)That amount is the difference between—
(a)the amount of duty actually paid on the licence, and
(b)the amount (if less) that would have been paid if the period for which the licence was granted had been reduced by the number of complete months in that period which have not expired,
and for the purposes of this paragraph a seasonal licence is to be treated as granted for the period of eight months beginning with 1st March
[F25(1C)Where, in a case where duty is being paid in accordance with arrangements made under paragraph 7A above, the amount of duty actually paid on a licence that is surrendered is less than the amount which would have been paid on that licence if the period for which it was granted had been reduced by the number of complete months in that period which have not expired when the licence is surrendered, the difference between those amounts shall be treated as unpaid duty.]
F26(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)[F27Sub-paragraph (1)] above shall not apply if any person has been convicted of an offence under section 24 of this Act in respect of a contravention of [F27section 21(1) or 24 of this Act] which occurred between the grant of the licence and the date of surrender; and where at the date of surrender proceedings for such an offence are pending against any person, the right to repayment under this paragraph shall not arise until the proceedings are terminated, nor unless every person charged in those proceedings with such an offence has been acquitted thereof.
Textual Amendments
F22Sch. 4 Pt. II para. 11(1)(1A)(1B) substituted (1.5.1994) for para. 11(1) by 1994 c. 9, s. 6, Sch. 3 para. 5(3)(5)(6) (with Sch. 3 para. 5(5)).
F23Word in Sch. 4 Pt. II para. 11(1) substituted for “a” (1.5.1995) by 1995 c. 4, s. 14, Sch. 3 para. 11(1)(b).
F24Words in Sch. 3 para. 11(1) substituted for “gaming machine” (1.5.1995) by 1995 c. 4, s. 14, Sch. 3 para. 11(1)(a).
F25Sch. 4 Pt. II para. 11(1C) inserted (1.5.1995) by 1995 c. 4, s. 14, Sch. 3 para. 11(6).
F26Sch. 4 Pt. II para. 11(2) omitted (1.5.1995) by virtue of 1994 c. 9, s. 6, Sch. 3 para. 3(6)(11).
F27Words substituted by Finance Act 1984 (c. 43, SIF 12:2), s. 7(1)(2), Sch. 3 Pt. I para. 7(8)
Modifications etc. (not altering text)
C1Para. 11 modified by Finance Act 1984 (c. 43, SIF 12:2), s. 7(1)(2), Sch. 3 Pt. II para. 8(3)
F2811AU.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F28Sch. 4 Pt. II para. 11A repealed (1.5.1994) by 1994 c. 9, ss. 6, 258, Sch. 3 para. 5(4)(6), Sch. 26 Pt. II Note (with Sch. 3 para. 1(8)(9)).
12U.K.The holder of [F29[F30 an][F31amusement machine] licence] in respect of any premises shall secure that the licence is displayed on the premises at such times and in such manner as may be prescribed, and shall on demand by an officer at any time produce the licence for the officer’s inspection.
Textual Amendments
F29Words in Sch. 4 para. 12 substituted (1.5.1995) by 1994 c. 9, s. 6, Sch. 3 para. 3(7)(11).
F30Word in Sch. 4 para. 12 substituted for “a” (1.5.1995) by 1995 c. 4, s. 14, Sch. 3 para. 11(1)(b).
F31Words in Sch. 4 para. 12 substituted for “gaming machine” (1.5.1995) by 1995 c. 4, s. 14, Sch. 3 para. 11(1)(a).
F3213U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F32Sch. 4 Pt. II para. 13 repealed (1.5.1995) by 1995 c. 4, ss. 14, 162, Sch. 3 para. 11(7), Sch. 29 Pt. III, note 1
14U.K.Any officer may (without payment) enter on any premises on which he knows or has reasonable cause to suspect that gaming machines are or have been provided [F33for play] and inspect those premises and require any person who is concerned in the management of the premises, or who is on the premises and appears to the officer to have any responsibility whatsoever in respect of their management or of the control of the admission of persons thereto—
(a)to produce or secure the production of any [F34amusement machine] licence for the time being in force in respect of the premises, or
(b)to provide information with respect to any use to which the premises are or have been put, or to any machine which is or has been on the premises and any game which may have been played by means of such a machine or to the way in which the machine works, or to the amount which is or has been payable to play it.
Textual Amendments
F33Words in Sch. 3 Pt. II para. 14 substituted for “for play” (1.5.1995) by 1995 c. 4, s. 14, Sch. 3 para. 11(8).
F34Words in Sch. 3 Pt. II para. 14 substituted for “gaming machine” (1.5.1995) by 1995 c. 4, s. 14, Sch. 3 para. 11(1)(a).
15E+W+SF35. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F35Sch. 4 para. 15 repealed (19.7.2006) by Finance Act 2006 (c. 25), s. 178, Sch. 26 Pt. 1(2)
16(1)If any person contravenes or fails to comply with any provision of this Part of this Schedule or regulations, or fails or refuses to comply with any requirement lawfully made of him under this Part of this Schedule or regulations, [F36his contravention, failure to comply or refusal shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).]U.K.
[F37(1A)This paragraph does not apply to any contravention or failure to comply with arrangements under paragraph 7A above or to any failure or refusal to comply with a requirement made under or for the purposes of any such arrangements.]
F38(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F36Words in Sch. 4 Pt. II para. 16(1) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. V para. 65(1) (with s. 19(3)); S.I. 1994/2679, art. 3.
F37Sch. 4 Pt. II para 16(1A) inserted (1.5.1995) by 1995 c. 4, s. 14, Sch. 3 para. 11(9).
F38Sch. 4 Pt. II para. 16(2) repealed (1.1.1995) by 1994 c. 9, ss. 9, 258, Sch. 4 Pt. V para. 65(2), Sch. 26 Pt. III Note (with s. 19(3)); S.I. 1994/2679, art. 3.
17U.K.F39. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F39Sch. 4 para. 17 repealed (8.11.2007) by Finance Act 2007 (c. 11), ss. 84(5), 114, Sch. 22 para. 6(c), Sch. 27 Pt. 5(1); S.I. 2007/3166, art. 2(c)
18U.K.Where an officer finds [F40amusement machines] provided on any premises in such circumstances that [F41an][F42amusement machine] licence is required so as to authorise them so to be provided and [F43the officer is satisfied, having regard to the number and description of— [F44those machines which are authorised by the [F42amusement machine] licence or licences produced to him]that there has been a contravention of section 21(1) or 24 of this Act,] all gaming machines found on the premises shall be liable to forfeiture.
Textual Amendments
F40Words in Sch. 4 para. 18 substituted (1.5.1995) by 1995 c. 4, s. 14, Sch. 3 para. 11(1)(a).
F41Word in Sch. 4 para. 18 substituted for “a” (1.5.1995) by 1995 c. 4, s. 14, Sch. 3 para. 11(1)(b)
F42Words in Sch. 4 para. 18 substituted for “gaming machine” (1.5.1995) by 1995 c. 4, s. 14, Sch. 3 para. 11(1)(a).
F43Words substituted by Finance Act 1984 (c. 43, SIF 12:2), s. 7, Sch. 3 para. 7(13)
F44Words in Sch. 4 para. 18 substituted for Sch. 4 para. 18(a)(b) (1.5.1995) by 1994 c. 9, s. 6, Sch. 3 para. 3(9)(11).