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Contents

Legislation
Finance Act 1982

Schedule 6 Betting and Gaming Duties

  • Part I General
  • Part II
  • Part III Gaming Licence Duty
  • Part V Gaming Machine Licence Duty
  1. Finance Act 1982
  2. Betting and Gaming Duties

Schedule 6 | Betting and Gaming Duties F1

From legislation.gov.uk

Part IGeneral

(1)In this Schedule—the “1981 Act” means the Betting and Gaming Duties Act 1981; andthe “1972 Act” means the Miscellaneous Transferred Excise Duties Act (Northern Ireland) 1972.

Part II

(2)RepealedF2

Part IIIGaming Licence Duty

(3)In section 14 of the 1981 Act (rate of duty) for the Table set out in subsection (1) there shall be substituted the following Table—.

Table
Part of gross gaming yieldRate
The first £500,0005 per cent.
The next £1,750,00012½ per cent.
The remainder25 per cent.

Part VGaming Machine Licence Duty

Great Britain

(6)RepealedF3

(9)RepealedF4

(10)RepealedF5

(11)RepealedF6

(12)In subsection (6) of section 24 of the 1981 Act (penalty for knowingly or recklessly contravening section 24) for sub-paragraph (a) there shall be substituted the following sub-paragraph—.

(a)on summary conviction to a penalty—

(i)of the prescribed sum, or

(ii)of an amount equal to three times the amount of duty payable on a whole-year gaming machine licence for those premises and that machine or, where more than one machine has been provided on those premises in contravention of this section, those machines (whether or not the duty has been paid),

whichever is the greater, or to imprisonment for a term not exceeding six months or to both such penalty and imprisonment;

(13)In subsection (4) of section 25 of the 1981 Act (gaming machines playable by more than one person)—

(a)after the words “a machine” in the second place where they occur, there shall be inserted the words “ other than a two-penny machine ”;

(b)in paragraph (a) for “2p” there shall be substituted “ 5p ”;

(c)in paragraph (b) for the words from the beginning to “5p” there shall be substituted the words “ in a case not falling within paragraph (a) above; ” and

(d)paragraph (c) shall be omitted.

(1)In section 26 of the 1981 Act, in subsection (2) (interpretation) for the definition of “penny machine” there shall be substituted the following definition:—.

(2)At the end of that section there shall be inserted the following subsection:—

(4)Where the game playable by means of a gaming machine can be played more than once for the insertion of a coin or coins of a denomination, or aggregate denomination, exceeding any sum in pence mentioned in section 22(5) or subsection (2) above, the machine is to be treated for the purposes of those provisions as if it can only be played by the insertion into it of a coin of a denomination not exceeding that sum if, in effect, the amount payable to play the game once does not exceed that sum or, where the machine provides differing numbers of games in differing circumstances, cannot exceed that sum.

(15)RepealedF7

(16)RepealedF8

(17)In paragraph 13 of Schedule 4 to the 1981 Act (regulations as to the marking of gaming machines) for the words from “the higher rate” to “penny machines” there shall be substituted the words “ or the higher rate or, as the case may be, as being two-penny machines ”.

(18)RepealedF9

Notes

  1. F1

    Sch. 6 Pt. 4 omitted (1.4.2026) by virtue of Finance Act 2026 (c. 11), s. 88(3), Sch. 13 para. 2(b) (with Sch. 13 para. 21)

  2. F2

    Sch. 6 para. 2 repealed by Finance Act 1990 (c. 29, SIF 12:2), s. 132, Sch. 19 Pt. I

  3. F3

    Sch. 6 paras. 6–8 repealed by Finance Act 1984 (c. 43, SIF 12:2), s. 128(6), Sch. 23 Pt. II

  4. F4

    Sch. 6 para. 9 repealed (3.5.1994) by 1994 c. 9, ss. 6, 258, Sch. 3, Sch. 26 Pt. II

  5. F5

    Sch. 6 para. 10 repealed by Finance Act 1987 (c. 16, SIF 12:2), s. 72(7), Sch. 16 Part II Note 2

  6. F6

    Sch. 6 para. 11 repealed (3.5.1994) by 1994 c. 9, ss. 6, 258, Sch. 3, Sch. 26 Pt. II

  7. F7

    Sch. 6 para. 15 repealed (3.5.1994) by 1994 c. 9, ss. 6, 258, Sch. 3, Sch. 26 Pt. II

  8. F8

    Sch. 6 para. 16 repealed by Finance Act 1984 (c. 43, SIF 12:2), s. 128(6), Sch. 23 Pt. II

  9. F9

    Sch. 6 paras. 18–24 repealed by Finance Act 1985 (c. 54, SIF 12:2), s. 77, Sch. 27 Pt. III Note 1

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