Finance Act 2008

23Amusement machine licence dutyU.K.

(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 grantedCategory ACategory B1Category B2Category B3Category B4Category C
££££££
145523018018016570
2905450355355320135
31355675535535485200
41805905710710645265
522601130890890805335
62710135510651065965400
731601580124512451125465
836101805142014201290530
940652030160016001450600
1045152260177517751610665
1149652485195519551770730
1251602580203020301840760.

(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.