Finance Act 2012 Explanatory Notes

Details of the Section

2.Subsection (1) substitutes a new table for the existing table of amounts of duty payable on an amusement machine licence contained in section 23(2) of the Betting and Gaming Duties Act 1981. This increases the amount of duty payable on a licence.

3.Subsection (2) provides that this will have effect for any application for an amusement machine licence that is received by HMRC after 4 pm on 23 March 2012.

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