Part II Gaming Duties

Gaming machine licence duty

22 Gaming machine licence duty.

1

A duty of excise shall be charged on gaming machine licences and the duty on a licence shall be determined by reference—

F1a

in the case of an ordinary licence—

F2i

to whether or not the licence authorises the provision of a small-prize machine, and

ii

to the number of machines which it authorises; and

b

in any case, to whether the licence authorises the provision of machines chargeable at the lower or higher rate.

F32

For the purposes of this Act a gaming machine is a small-prize machine if the value or aggregate value of the benefits in money or money’s worth, which any player who is successful in a single game played by means of the machine may receive, cannot exceed F4£4.80

3

The Commissioners may by order substitute for the sum for the time being mentioned in subsection (2) above such higher sum as may be specified in the order, with effect from a date so specified.

5

Subject to subsection (6) below, for the purposes of a gaming machine licence—

a

a machine is chargeable at the lower rate if it can only be played by the insertion into the machine of a coin or coins of a denomination, or aggregate denomination, not exceeding F55p; and;

b

a machine is chargeable at the higher rate F6in any other case.

c

. . . F7

6

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8