4(1)In section 23(2) (amount of duty)—U.K.
(a)in paragraph (b) for “column 2, column 3 or column 4 of the Table" substitute “ Category A, Category B, Category C, Category D or Category E ”;
(b)for “the rate in column 2, the rate in column 3, or the rate in column 4" substitute “ the rate for the category of machine in question in column 2, 3, 4, 5 or 6 of the Table ”;
(c)for the Table substitute—
“ TABLE
| (1) | (2) | (3) | (4) | (5) | (6) |
|---|---|---|---|---|---|
| Period (in months) for which licence granted | Category A | Category B | Category C | Category D | Category E |
| £ | £ | £ | £ | £ | |
| 1 | 30 | 80 | 80 | 165 | 220 |
| 2 | 50 | 150 | 160 | 320 | 425 |
| 3 | 75 | 220 | 230 | 470 | 615 |
| 4 | 95 | 285 | 300 | 605 | 800 |
| 5 | 120 | 345 | 360 | 735 | 970 |
| 6 | 140 | 400 | 420 | 855 | 1,125 |
| 7 | 160 | 450 | 475 | 965 | 1,270 |
| 8 | 185 | 500 | 525 | 1,065 | 1,405 |
| 9 | 205 | 540 | 570 | 1,155 | 1,525 |
| 10 | 225 | 580 | 610 | 1,240 | 1,635 |
| 11 | 240 | 615 | 650 | 1,310 | 1,730 |
| 12 | 250 | 645 | 680 | 1,375 | 1,815” |
(2)At the end of section 23 insert—
“(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.”.