Part 1

Charges, rates, allowances etc

Gambling duties

Amusement machine licence duty
18
1
In section 23(2) of BGDA 1981 (amount of duty payable on amusement machine licence), for the table substitute—

TABLE
Months for which licence granted | Category A £ | Category B1 £ | Category B2 £ | Category B3 £ | Category B4 £ | Category C £
1 | 535 | 270 | 215 | 215 | 195 | 85
2 | 1070 | 535 | 425 | 425 | 385 | 160
3 | 1605 | 805 | 635 | 635 | 575 | 240
4 | 2140 | 1070 | 845 | 845 | 765 | 320
5 | 2675 | 1340 | 1055 | 1055 | 960 | 400
6 | 3210 | 1605 | 1265 | 1265 | 1150 | 480
7 | 3745 | 1875 | 1475 | 1475 | 1340 | 555
8 | 4280 | 2140 | 1685 | 1685 | 1530 | 635
9 | 4815 | 2410 | 1895 | 1895 | 1725 | 715
10 | 5350 | 2675 | 2105 | 2105 | 1915 | 795
11 | 5885 | 2945 | 2315 | 2315 | 2105 | 875
12 | 6110 | 3055 | 2405 | 2405 | 2185 | 905
.
2
The amendment made by this section has effect in relation to cases where the application for the amusement machine licence is received by the Commissioners for Her Majesty's Revenue and Customs after 4 pm on 25 March 2011.