SCHEDULES

SCHEDULE 24Machine games duty

PART 1Imposition of duty

9The rates

1

The standard rate is 20%.

2

The lower rate is 5%.

3

If a rate changes during an accounting period—

a

the old rate is to be applied to the person’s total net takings in the part of the period before the change, and

b

the new rate is to be applied to the person’s total net takings in the part of the period after the change.

4

If it is not possible to identify for the purposes of sub-paragraph (3) the part of the period to which an amount relates, it is to be apportioned on a just and reasonable basis.