2011 No. 1753
Excise

The Betting and Gaming Duties Act 1981 (Amendment) Order 2011

Made
Laid before the House of Commons
Coming into force
The Commissioners for Her Majesty’s Revenue and Customs1 consider it appropriate to and so make the following Order in exercise of the power conferred by section 23(7) of the Betting and Gaming Duties Act 19812.

Citation and commencement1.

This Order may be cited as the Betting and Gaming Duties Act 1981 (Amendment) Order 2011 and comes into force on 11th August 2011.

Amendment of section 23(3) of the Betting and Gaming Duties Act 19812.

In section 23(3) of the Betting and Gaming Duties Act 19813 (categories of gaming machine) in the definition of Category B3 gaming machine, in paragraph (i), for “£1” substitute “£2”.
Dave Hartnett
Melanie Dawes
Two of the Commissioners for Her Majesty’s Revenue and Customs
EXPLANATORY NOTE
(This note is not part of the Order)

This Order increases the permitted stake value for a Category B3 gaming machine for amusement machine licence duty purposes.

Article 2 amends Category B3 of section 23(3) of the Betting and Gaming Duties Act 1981 by increasing the maximum cost of a single game from £1 to £2.

A Tax Information and Impact Note covering this instrument will be published on the HMRC website at http://www.hmrc.gov.uk/thelibrary/tiins.htm.