Summary
1.Section 191 and Schedule 24 replace amusement machine licence duty (AMLD) with a new excise duty, machine games duty (MGD), and exempts the takings from machine games from a charge to VAT where those takings are liable to MGD.
1.Section 191 and Schedule 24 replace amusement machine licence duty (AMLD) with a new excise duty, machine games duty (MGD), and exempts the takings from machine games from a charge to VAT where those takings are liable to MGD.