(This note is not part of the Order)
This Order increases the permitted stake value for a Category B3 gaming machine for amusement machine licence duty purposes.
Article 2 amends Category B3 of section 23(3) of the Betting and Gaming Duties Act 1981 by increasing the maximum cost of a single game from £1 to £2.
A Tax Information and Impact Note covering this instrument will be published on the HMRC website at http://www.hmrc.gov.uk/thelibrary/tiins.htm.