Part I Excise Duties
Amusement machine licence duty
13 Further exception for thirty-five-penny machines.
(1)
In section 21(3A) of the M1Betting and Gaming Duties Act 1981 (excepted machines), for paragraphs (b) and (c) there shall be substituted the following paragraphs—
“(b)
a five-penny machine which is a small prize machine; or
(c)
a thirty-five-penny machine which is not a prize machine or which, if it is a prize machine, is not a gaming machine.”
(2)
This section has effect in relation to the provision of an amusement machine at any time on or after 1st April 1998.