23 Amount of duty.U.K.
(1)The duty on a whole-year gaming machine licence shall be in accordance with the following Tables and—
(a) Table A shall apply [F1to special licences and shall apply to ordinary licences][F2which authorise the provision only of small-prize machines]; and
(b) Table B shall apply in any other case.
[F3 Table ASmall-prize machines
Description of machines authorised by the licence | Duty on whole-year licence |
---|---|
£ | |
Chargeable at the lower rate | 150 per machine |
Chargeable at the higher rate | 375 per machine |
Table BOther machines
Description of machines authorised by the licence | Duty on whole-year licence |
---|---|
£ | |
Chargeable at the lower rate | 375 per machine |
Chargeable at the higher rate | 960 per machine] |
(2)The duty on a half-year licence shall be eleven-twentieths [F4, and on a quarter-year licence six-twentieths,] of that which it would have been if the licence were a whole-year, but otherwise identical, licence.
Textual Amendments
F1Words inserted by Finance Act 1984 (c. 43, SIF 12:2), s. 7(1)(2), Sch. 3 para. 5
F2Words substituted by Finance Act 1985 (c. 54, SIF 12:2), s. 8, Sch. 5 Pt. I para. 4(1)
F3Tables substituted by Finance Act 1987 (c. 16, SIF 12:2), s. 4
F4Words inserted by Finance Act 1982 (c. 39, SIF 12:2), s. 8, Sch. 6 Pt. V para. 11