[F14(1)This paragraph applies where a default licence is granted in relation to an unlicensed machine.U.K.
(2)The Commissioners may, subject to the following provisions of this paragraph, assess to the best of their judgement the amount which would have been payable under this Act as amusement machine licence duty if the default licence had been an amusement machine licence granted under Schedule 4 to this Act.
(3)The Commissioners shall make the assessment using the rates of amusement machine licence duty which apply in relation to amusement machine licences granted in consequence of applications received by the Commissioners on the due date.
(4)If the period of the licence is 12 months or less, the assessment shall be made as if an amusement machine licence had been granted in relation to the unlicensed machine for that period.
(5)If the period of the licence is longer than 12 months, the assessment shall be made as if—
(a)a separate amusement machine licence had been granted in relation to the unlicensed machine for each complete period of 12 months falling wholly within the period of the licence, and
(b)a further amusement machine licence had been granted in relation to the unlicensed machine for any remaining part of the period of the licence.
(6)Sub-paragraphs (7) and (8) below shall apply in relation to an assessment to be made in any case where—
(a)the period of a licence mentioned in sub-paragraph (4) above, or
(b)the part of the period mentioned in sub-paragraph (5)(b) above,
is not a period of complete months.
(7)Any period of less than a month comprised in the period or the part of the period shall be treated as a complete month; and accordingly the period or the part of the period in question shall be treated as if it consisted of a complete month or, as the case may be, complete months.
(8)The amusement machine licence treated as granted for such a period, or for such a part of a period, shall be treated as having been—
(a)granted for that period, or that part of the period, as extended in accordance with sub-paragraph (7) above, and
(b)surrendered at the end of the last day of the period mentioned in sub-paragraph (4) above or, as the case may be, of the part of the period mentioned in sub-paragraph (5)(b) above.]
Textual Amendments
F1Sch. 4A inserted (28.7.2000 with effect as mentioned in Sch. 2 para. 10(2) of the amending Act) by 2000 c. 17, s. 17, Sch. 2 para. 10(1)