2008 No. 2693
Excise
Insurance Premium Tax
Landfill Tax
Climate Change Levy
Aggregates Levy

The Amusement Machine Licence Duty, etc (Amendments) Regulations 2008

Made
Laid before the House of Commons
Coming into force
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations1 exercising the powers conferred by Schedule 4 paragraphs 5(1) and 12 to the Betting and Gaming Duties Act 19812, sections 54, 74(7) and 74(8) of the Finance Act 19943, sections 49, 71(8) and 71(9) of the Finance Act 19964, Schedule 6 paragraphs 41(1), 41(2) and 146(7) to the Finance Act 20005, and sections 25(1), 25(2) and 45(5) of the Finance Act 20016.
Regulation 3 appears to them necessary for the administration of the duty of excise charged on amusement machine licences7.

Citation and commencement

1.

These Regulations may be cited as the Amusement Machine Licence Duty, etc (Amendments) Regulations 2008 and come into force on 1st November 2008.

Excise: amusement machine licence duty

2.

In regulation 3 of the Amusement Machine Licence Duty Regulations 19958 (display of licence), start a new line and continue—
“As of 1st November 2008, this does not apply when the licence is with the Commissioners9 or in transit to or from them.”.

3.

After regulation 4 of those Regulations (spare amusement machines), insert—

“Licences combined in single document5.

Amusement machine licences need only be combined in a single document if each of the following is true—

(a)

their expiry dates are the same;

(b)

their holder is the same;

(c)

the premises with respect to which each of them is in force is the same;

(d)

each of them authorises the provision of only one amusement machine for play on those premises, but is not a special amusement machine licence (see section 21(2) of the Betting and Gaming Duties Act 198110 – licence granted with respect to a machine rather than premises);

(e)

none of them is a seasonal licence (licence for 6 months beginning 1st April - see Schedule 4 paragraphs 4(3), 4(4) and 4(8) to the Betting and Gaming Duties Act 198111);

(f)

at least one of them was granted for 12 months;

(g)

at least one of them was first granted on 1st November 2008 or later.”.

Insurance premium tax, landfill tax, climate change levy, aggregates levy

4.

(1)

Substitute “£10,000 or less” for “less than £10,000” in—

(a)

regulation 13(3) of the Insurance Premium Tax Regulations 199412;

(b)

regulation 13(4) of the Landfill Tax Regulations 199613;

(c)

regulation 28(4A) of the Climate Change Levy (General) Regulations 200114;

(d)

regulation 29(6) of the Aggregates Levy (General) Regulations 200215.

(2)

Each amendment only has effect for a discovery first made on 1st November 2008 or later.

(See regulations 13(3) (insurance premium tax), 13(4) (landfill tax), 28(2) or 28(3) (climate change levy), and 29(2) or 29(3) (aggregates levy) of the respective Regulations - discovery of error in tax return.)

Dave Hartnett
Steve Lamey
Two of the Commissioners for Her Majesty’s Revenue and Customs
EXPLANATORY NOTE
(This note is not part of the Regulations)
Excise: amusement machine licence duty
Regulation 3 provides16 that multiple amusement machine licences need only be combined in a single document if their expiry dates and holder are the same, the premises to which they relate is the same, each of them authorises only one machine, none of them is a special licence (i.e. one that relates to machines rather than premises) or a seasonal licence (in essence, a licence for only 6 months beginning on 1st April), at least one of them was granted for 12 months, and at least one of them was first granted on 1st November 2008 or later.
Licences must be displayed at all times in a prominent position in the premises to which they relate, but regulation 2 ensures that this does not apply while the licence document is with, or in transit to or from, HM Revenue & Customs (for example, when one of the licences in a common document is being surrendered)17.
Insurance premium tax, landfill tax, climate change levy, aggregates levy
The size of a tax return error that a business may correct itself irrespective of its turnover is rounded up to the next, whole £118 by regulation 4.

A full and final Impact Assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.