The Gaming Machine Licence Duty (Variation of Monetary Limits and Exemptions) Order 1989

Statutory Instruments

1989 No. 2254

CUSTOMS AND EXCISE

The Gaming Machine Licence Duty (Variation of Monetary Limits and Exemptions) Order 1989

Made

4th December 1989

Laid before the House of Commons

11th December 1989

Coming into force

1st January 1990

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 22(3) of and by paragraph 3 of Schedule 4 to the Betting and Gaming Duties Act 1981(1) (hereinafter called “the Act”), and of all other powers enabling them in that behalf, hereby make the following Order:

1.  This Order may be cited as the Gaming Machine Licence Duty (Variation of Monetary Limits and Exemptions) Order 1989, and shall come into force on 1st January 1990.

2.  The Gaming Machine Licence Duty (Variation of Monetary Limits and Exemptions) Order 1986(2) is hereby revoked.

3.  In section 22(2) of the Act(3) (small-prize machines) with effect from 1st January 1990, for “£4” there shall be substituted “£4.80”.

4.  Sub-paragraphs (2), (3) and (4) of paragraph 2 of Schedule 4 to the Act(4) (pleasure fairs) shall have effect from 1st January 1990, as if–

(a) in sub-paragraph (2)(a), for the sum of 10p there were substituted the sum of 20p;

(b) in sub-paragraph (2)(b), for the sum of £2 (in both places) there were substituted the sum of £2.40, and for the sum of £4 (in both places) there were substituted the sum of £4.80;

(c) in sub-paragraph (3), for the sum of £4 (in all three places) there were substituted the sum of £4.80; and

(d) in sub-paragraph (4), for the sum of £2 there were substituted the sum of £2.40.

P. G. Wilmott

Commissioner of Customs and Excise

New King’s Beam House,

22 Upper Ground,

London SE1 9PJ

4th December 1989

Explanatory Note

(This note is not part of the Order)

This Order increases the maximum amount (in money or money’s worth) which a gaming machine may pay out for a single game if it is to qualify as a small-prize machine.

The Order also increases the maximum permitted amount to play a machine once, and the maximum permitted prize levels for a single play, under the exemption from gaming machine licence duty for gaming by machine at a pleasure fair.

(1)

1981 c. 63; section 22(3) was substituted by the Finance Act 1985 (c. 54), Schedule 5, paragraph 3; section 33(1) defines “the Commissioners”.

(2)

S.I. 1986/2069.

(3)

Section 22(2) was substituted by the Finance Act 1985, Schedule 5, paragraph 3 and was amended by article 3 of S.I. 1986/2069.

(4)

Paragraph 2 of Schedule 4 to the Act was amended by article 4 of S.I. 1986/2069.