Finance Act 2012

This section has no associated Explanatory Notes

61(1)This paragraph applies to licences to be granted under section 21 of BGDA 1981 on or after 2 January 2013 (a “final month licence”).U.K.

(2)Section 21(3) of that Act has effect as if—

(a)the requirement to grant amusement machine licences for a period of one or more whole months were omitted, and

(b)the power to grant amusement machine licences for a period not exceeding 12 months were a power to grant such licences for a period ending with a day that is no later than the day before the go-live date.

(3)The requirement in section 21(4) of that Act to grant special amusement machine licences for a period of 12 months has effect in relation to a final month licence as if it were a requirement to grant a licence for the period beginning with the date of grant and ending with the day before the go-live date.

(4)The amount of duty payable on a final month licence is to be calculated in the manner described in paragraph 60(6).

(5)The Commissioners may by notice direct that Schedules 4 and 4A to BGDA 1981 and any regulations made under those Schedules are to apply to a final month licence with such modifications as may be specified in the notice.

(6)A notice under sub-paragraph (5) must be published by the Commissioners.