Part 1Charges, rates, allowances, reliefs etc

Gambling duties

23Amusement machine licence duty

1

In section 23(2) of BGDA 1981 (amount of duty payable on amusement machine licence), for the table substitute—

Table

Months for which licence granted

Category A

Category B1

Category B2

Category B3

Category B4

Category C

£

£

£

£

£

£

1

455

230

180

180

165

70

2

905

450

355

355

320

135

3

1355

675

535

535

485

200

4

1805

905

710

710

645

265

5

2260

1130

890

890

805

335

6

2710

1355

1065

1065

965

400

7

3160

1580

1245

1245

1125

465

8

3610

1805

1420

1420

1290

530

9

4065

2030

1600

1600

1450

600

10

4515

2260

1775

1775

1610

665

11

4965

2485

1955

1955

1770

730

12

5160

2580

2030

2030

1840

760

2

The amendment made by subsection (1) has effect in relation to cases where the application for the amusement machine licence is received by the Commissioners for Her Majesty's Revenue and Customs after 4pm on 14 March 2008.