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19(1)In subsection (2) of section 44 of the 1972 Act (charge to duty) for the words " the higher or the peak rate " there shall be substituted the words " or the higher rate ".
(2)In subsection (3) of that section (lower rate, higher rate and peak rate machines)—
(a)in paragraph (a) for " £0.02" there shall be substituted " £005 ";
(b)in paragraph (b) for the words from " if it can " to the end of the paragraph there shall be substituted the words " in any other case "; and
(c)paragraph (c) shall be omitted.
(3)In subsection (4) of that section (rate of duty) for the Table there set out there shall be substituted the following Table—
Description of machines authorised by the licence | Duty on whole-year licence |
---|---|
Chargeable at the lower rate | £300 per machine |
Chargeable at the higher rate | £750 per machine |
(4)In subsection (5) of that section (rate of duty for half-year licences) after the word " eleven-twentieths " there shall be inserted the words " , and on a quarter-year licence six-twentieths, ".
(5)In subsection (6) of that section—
(a)after the words " a machine ", in the first place where they occur, there shall be inserted the words " other than a twopenny machine ";
(b)in paragraph (a) for " £0.02" there shall be substituted " £0.05 ";
(c)paragraph (aa) shall be omitted; and
(d)in paragraph (b) for the word "peak" there shall be substituted the word " higher ".
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