The Amusement Machine Licence Duty (Monetary Amounts) Order 1998

Statutory Instruments

1998 No. 1839

CUSTOMS AND EXCISE

The Amusement Machine Licence Duty (Monetary Amounts) Order 1998

Made

28th July 1998

Laid before the House of Commons

29th July 1998

Coming into force

1st October 1998

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 22(3) of, and paragraph 3 of Schedule 4 to, the Betting and Gaming Duties Act 1981(1) and of all other powers enabling them in that behalf, hereby make the following Order:

Citation and commencement

1.  This Order may be cited as the Amusement Machine Licence Duty (Monetary Amounts) Order 1998 and shall come into force on 1st October 1998.

Amendment

2.  Paragraphs (a), (b) and (c) of Article 4(2) of the Betting and Gaming Duties Act 1981 (Monetary Amounts) Order 1995(2) shall be omitted.

Interpretation

3.  In this Order, “the Act” means the Betting and Gaming Duties Act 1981.

Amusement machine licence duty

4.  Paragraph 2 of Schedule 4 to the Act shall have effect as if–

(a) for the amount specified in sub-paragraph (2)(a) there were substituted “30p”;

(b) for the amounts specified in sub-paragraphs (2)(b)(i) and (4) there were substituted, in each case, “£5”; and

(c) for the smaller amount specified in sub-paragraph (2)(b)(iii) there were substituted“£5”(3).

New King’s Beam House 22 Upper Ground London SE1 9PJ

D. J. Howard

Commissioner of Customs and Excise

28th July 1998

Explanatory Note

(This note is not part of the Order)

This Order, which comes into force on 1st October 1998, increases–

(a) the maximum permitted amount to play an amusement machine once (from 25p to 30p), and

(b) the maximum permitted prize levels for a single play (from £4 in cash to £5 in cash),

under the exemption from amusement machine licence duty for amusement by machine at a pleasure fair.

(1)

1981 c. 63; amended by section 14 of, and paragraph 11 of Schedule 3 to, the Finance Act 1995 (c. 4); section 22(3) was substituted by section 8(1) of, and paragraph 3(2) of Schedule 5 to, the Finance Act 1985 (c. 54); section 33(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise.

(2)

S.I. 1995/2374.

(3)

The sums specified in sub-paragraphs 2(a), (b)(i) and (iii) and (4) were last substituted by article 4(2)(a), (b) and (c) of the Betting and Gaming Duties Act 1981 (Monetary Amounts) Order 1995 (S.I. 1995/2374).