Search Legislation

Finance Act 2012

Background Note

4.AMLD is a duty of excise that is charged on a licence that allows a gaming machine to be provided for play in the United Kingdom. Other than specific exemptions from the requirement for a licence and certain specific classes of "excepted machines" all amusement machines are subject to the requirement that an amusement machine licence must be granted before the machine can properly be provided for play.

5.The amount of duty that is payable is determined by the number and categories of machines, and the period covered by the licence which can be between one and twelve months. Machine categories are defined by reference to a maximum cost to play a single game and a maximum prize value for winning a single game.

6.The change made by this measure increases the duty payable on an amusement machine licence. The rise is in line with RPI inflation.

Back to top

Options/Help

Print Options

Close

Explanatory Notes

Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources