Part I Excise Duties
Amusement machine licence duty
12 Rates of amusement machine licence duty.
1
In section 23 of the M1Betting and Gaming Duties Act 1981 (rates of amusement machine licence duty), for the Table in subsection (2) there shall be substituted the following Table—
TABLE
(1)
(2)
(3)
(4)
Period (in months) for which licence granted
Machines that are not gaming machines
Gaming machines that are small-prize machines or are five-penny machines without being small-prize machines
Other machines
£
£
£
1
30
80
220
2
50
150
425
3
75
220
615
4
95
285
800
5
120
345
970
6
140
400
1,125
7
160
450
1,270
8
185
500
1,405
9
205
540
1,525
10
225
580
1,635
11
240
615
1,730
12
250
645
1,815
2
This section shall apply in relation to any amusement machine licence for which an application is received by the Commissioners of Customs and Excise after 17th March 1998.