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Finance Act 1970
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6(1)This paragraph has effect as respects the amendment of a gaming licence converting it into one in respect of which a greater amount of duty is payable.
(2)The holder of the gaming licence may at any time apply to the Commissioners for the licence to be so amended, and the proper officer shall, on payment of the additional duty specified below, amend the licence accordingly.
(3)The amount of the additional duty shall be the difference between the amount of duty payable on the licence as amended, and the amount so payable on the licence before amendment.
(4)Regulations under this Schedule may make provision with respect to the procedure for amending licences under this paragraph, and any such regulations may include provision—
(a)as to the method of amendment (that is to say, whether it is to be effected by endorsement of the licence, or by the issue of an amended licence, or otherwise), and
(b)as to the time at which a licence is to have effect as amended.
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