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 HartnettMelanie DawesTwo 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.