Schedule 6 Betting and Gaming Duties
Part I General
1
In this Schedule—
the “1981 Act” means the M1Betting and Gaming Duties Act 1981; and
the “1972 Act” means the M2Miscellaneous Transferred Excise Duties Act (Northern Ireland) 1972.
Part II
2
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Part III Gaming Licence Duty
3
“ Table
Part of gross gaming yield
Rate
The first £500,000
5 per cent.
The next £1,750,000
12½ per cent.
The remainder
25 per cent.”.
F2Part IV Bingo Duty
Part V Gaming Machine Licence Duty
Great Britain
6—8.
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F49
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10
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F611
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12
“(a)
on summary conviction to a penalty—
(i)
of the prescribed sum, or
(ii)
of an amount equal to three times the amount of duty payable on a whole-year gaming machine licence for those premises and that machine or, where more than one machine has been provided on those premises in contravention of this section, those machines (whether or not the duty has been paid),
whichever is the greater, or to imprisonment for a term not exceeding six months or to both such penalty and imprisonment;”.
13
In subsection (4) of section 25 of the 1981 Act (gaming machines playable by more than one person)—
(a)
after the words “a machine” in the second place where they occur, there shall be inserted the words “
other than a two-penny machine
”
;
(b)
in paragraph (a) for “2p” there shall be substituted “
5p
”
;
(c)
in paragraph (b) for the words from the beginning to “5p” there shall be substituted the words “
in a case not falling within paragraph (a) above;
”
and
(d)
paragraph (c) shall be omitted.
14
(1)
““two-penny machine” means a gaming machine which can only be played by the insertion into the machine of a coin or coins of a denomination, or aggregate denomination, not exceeding 2p”.
(2)
“(4)
Where the game playable by means of a gaming machine can be played more than once for the insertion of a coin or coins of a denomination, or aggregate denomination, exceeding any sum in pence mentioned in section 22(5) or subsection (2) above, the machine is to be treated for the purposes of those provisions as if it can only be played by the insertion into it of a coin of a denomination not exceeding that sum if, in effect, the amount payable to play the game once does not exceed that sum or, where the machine provides differing numbers of games in differing circumstances, cannot exceed that sum.”
F715
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16
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17
In paragraph 13 of Schedule 4 to the 1981 Act (regulations as to the marking of gaming machines) for the words from “the higher rate” to “penny machines” there shall be substituted the words “
or the higher rate or, as the case may be, as being two-penny machines
”
.
18—24.
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