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Statutory Instruments

1992 No. 2954

CUSTOMS AND EXCISE

The Gaming Machine Licence Duty (Variation of Monetary Limits and Exemptions) Order 1992

Made

2nd December 1992

Laid before the House of Commons

10th December 1992

Coming into force

1st January 1993

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 22(3) of and by paragraph 3 of Schedule 4 to the Betting and Gaming Duties Act 1981(1), and of all other powers enabling them in that behalf, hereby make the following Order:

Citation, commencement and revocation

1.  This Order may be cited as the Gaming Machine Licence Duty (Variation of Monetary Limits and Exemptions) Order 1992 and shall come into force on 1st January 1993.

2.  The Gaming Machine Licence Duty (Variation of Monetary Limits and Exemptions) Order 1989(2) is hereby revoked.

Variations of monetary limits and exemptions

3.—(1) The Betting and Gaming Duties Act 1981 shall be amended as follows.

(2) In section 22(2) (small-prize machines)(3) there shall be substituted “£6” for “£4.80”.

(3) Paragraph 2 of Schedule 4(4) shall be amended as follows—

(a)in sub-paragraph (2)(b) there shall be substituted—

(i)the amount of “£3” for the amount of “£2.40” (occurring in sub-paragraphs (2)(b)(i) and (iii)); and

(ii)the amount of “£6” for the amount of “£4.80” (occurring in sub-paragraphs (2)(b)(ii) and (iii));

(b)in sub-paragraph (3) there shall be substituted the amount of “£6” for the amount of “£4.80” (occurring in three places);

(c)in sub-paragraph (4) there shall be substituted the amount of “£3” for the amount, or aggregate amount, of “£2.40”.

Leonard Harris

Commissioner of Customs and Excise

New King’s Beam House,

22 Upper Ground,

London SE1 9PJ

2nd December 1992

Explanatory Note

(This note is not part of the Order)

This Order increases the maximum amount (in money or money’s worth) which a gaming machine may pay out for a single game if it is to qualify as a small-prize machine.

This Order also increases the maximum permitted prize levels for a single play, under the exemption from gaming machine licence duty for gaming by machine at a pleasure fair.

(1)

1981 c. 63; section 22(3) was substituted by the Finance Act 1985 (c. 54), Schedule 5, paragraph 3; section 33(1) defines “the Commissioners”.

(2)

S.I. 1989/2254.

(3)

Section 22(2) was substituted by the Finance Act 1985, Schedule 5, paragraph 3, and was amended by Article 3 of S.I. 1989/2254 which is revoked by Article 2 of this Order.

(4)

Paragraph 2 of Schedule 3 was amended by Article 4 of S.I. 1989/2254 which is revoked by Article 2 of this Order.