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.

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.