Part II Gaming Duties

Gaming machine licence duty

22 Gaming machine licence duty.

1

A duty of excise shall be charged on F1amusement machine licences and the duty on a licence shall be determined F2in accordance with section 23 below

F32

For the purposes of this Act

F4a

F5an amusement machine is a small-prize machine if it is a prize machine and 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 F6£8

F7b

an amusement machine is a medium-prize machine if it is a prize machine and 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, can exceed £8 but cannot exceed £15.

3

The Commissioners may by order substitute for F8a 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.

F95

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F10