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.