Finance Act 2012

PART 4 Miscellaneous

Application

66 (1) The provisions of this Schedule have effect as follows.

(2) Part 1 has effect in relation to the playing of machine games on or after 1 February 2013 (and Schedules 55 and 56 to FA 2009, as amended by Part 1 of this Schedule, are taken to have come into force for the purposes of machine games duty on that date).

(3) Part 2 has effect in relation to the provision of amusement machines on or after 1 February 2013.

(4) Part 3 has effect in relation to supplies made on or after that date.

(5) A reference in this Schedule to the “go-live date” is to 1 February 2013.

67 (1) The Treasury may by regulations make transitional or saving provision in connection with the removal of amusement machine licence duty and the introduction of machine games duty.

(2) The power in sub-paragraph (1) is without prejudice to—

(a) the provision made by Part 2 of this Schedule, and

(b) any power in this Schedule apart from this paragraph to make transitional or saving provision in connection with the matters mentioned in sub-paragraph (1).

(3) Regulations under this paragraph are to be made by statutory instrument.

(4) A statutory instrument containing regulations under this paragraph is subject to annulment in pursuance of a resolution of the House of Commons.