(1)The amount of duty payable on [F2an amusement machine licence]] shall be—
(a)the appropriate amount for the machine which it authorises, or
(b)if it authorises two or more machines, the aggregate of the appropriate amounts for each of those machines.
(2)The appropriate amount for each machine shall be determined in accordance with the following Table by reference to—
(a)the period for which the licence is granted, and
(b)whether the machine falls within [F3Category A, Category B, Category C, Category D or Category E],
and references in this Part to a rate of [F4amusement] machine licence duty are references to [F5the rate for the category of machine in question in column 2, 3, 4, 5 or 6 of the Table]
| (1) | (2) | (3) | (4) | (5) | (6) |
|---|---|---|---|---|---|
| Period (in months) for which licence granted | Category | Category | Category | Category | Category |
| A | B | C | D | E | |
| £ | £ | £ | £ | £ | |
| 1 | 30 | 80 | 85 | 170 | 230 |
| 2 | 50 | 155 | 165 | 330 | 445 |
| 3 | 75 | 225 | 245 | 480 | 650 |
| 4 | 95 | 295 | 315 | 625 | 845 |
| 5 | 120 | 355 | 380 | 755 | 1,020 |
| 6 | 140 | 410 | 445 | 875 | 1,185 |
| 7 | 160 | 465 | 500 | 990 | 1,340 |
| 8 | 185 | 515 | 555 | 1,095 | 1,480 |
| 9 | 205 | 560 | 600 | 1,190 | 1,610 |
| 10 | 225 | 600 | 645 | 1,275 | 1,725 |
| 11 | 240 | 635 | 680 | 1,350 | 1,825 |
| 12 | 250 | 665 | 715 | 1,415 | 1,915]] |
[F8(3)The machines comprised in each category referred to in this section are as follows—
Category A: any machine which is not a gaming machine;
Category B: any gaming machine which is a small-prize machine or five-penny machine;
Category C: any gaming machine which is a medium-prize machine, unless it is also a five-penny machine;
Category D: any gaming machine which is a ten-penny machine, unless it is also—
(a)a five-penny machine,
(b)a small-prize machine, or
(c)a medium-prize machine;
Category E: any machine which is not in any other category.]
Textual Amendments
F1S. 23 substituted (with effect on 1.5.1994) by 1994 c. 9, s. 6, Sch. 3 para. 1(4)(9).
F2Words in s. 23(1) substituted (1.5.1995) by 1995 c. 4, s. 14, Sch. 3 para. 4(1).
F3Words in s. 23(2)(b) substituted (with effect in relation to any amusement machine licence for which an application is received by the Commissioners of Customs and Excise after 4.8.2000) by 2000 c. 17, s. 17, Sch. 2 paras. 4(1)(a), 7
F4Words in s. 23(2) substituted (1.5.1995) by 1995 c. 4, s. 14, Sch. 3 para. 4(2)(b).
F5Words in s. 23(2) substituted (with effect in relation to any amusement machine licence for which an application is received by the Commissioners of Customs and Excise after 4.8.2000) by 2000 c. 17, s. 17, Sch. 2 paras. 4(1)(b), 7
F6Table in s. 23(2) substituted (with effect in relation to any amusement machine licence for which an application is received by the Commissioners of Customs and Excise after 4.8.2000) by 2000 c. 17, s. 17, Sch. 2 paras. 4(1)(c), 7
F7S. 23(2): Table substituted (with effect as mentioned in s. 17(2) of the amending Act) by Finance Act 2004 (c. 12), s. 17(1)
F8S. 23(3) inserted (with effect in relation to any amusement machine licence for which an application is received by the Commissioners of Customs and Excise after 4.8.2000) by 2000 c. 17, s. 17, Sch. 2 paras. 4(2), 7
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).
S. 23 extended (1.5.1994) by 1994 c. 9, s. 6, Sch. 3 para. 5(5)(6).