[F1(1)The duty on a whole-year gaming machine licence shall be determined as mentioned in subsection (1A) or (1B) below (as the case may be).
(1A)In the case of a special licence, or an ordinary licence which authorises the provision only of small-prize machines, the duty shall be £450 per machine authorised by the licence.
(1B)In any other case the duty shall be determined in accordance with the following Table, by reference to the number of machines which the licence authorises and to whether the licence authorises the provision of machines chargeable at the lower or higher rate—
Description of machines authorised by the licence | Duty on whole-year licence |
---|---|
Chargeable at the lower rate | £450 per machine |
Chargeable at the higher rate | £1,150 per machine] |
(2)The duty on a half-year licence shall be eleven-twentieths [F2, 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
F1S. 23(1)(1A)(1B) substituted (with application in relation to licences for any period beginning on or after 1.11.1993) for s. 23(1) by 1993 c. 34, s. 16(5)(9).
F2Words inserted by Finance Act 1982 (c. 39, SIF 12:2), s. 8, Sch. 6 Pt. V para. 11
Modifications etc. (not altering text)
C1S. 23 extended (with effect in relation to gaming machine licences granted for any period beginning on or after 1.4.1994) by 1994 c. 9, s. 6, Sch. 3 para. 4(3)(4)