SolvedSection 23 | Amusement machine licence duty
From legislation.gov.uk
(1)In section 23(2) of BGDA 1981 (amount of duty payable on amusement machine licence), for the table substitute—
Table — shown as text
Months for which licence granted Category A Category B1 Category B2 Category B3 Category B4 Category C £ £ £ £ £ £ 1 455 230 180 180 165 70 2 905 450 355 355 320 135 3 1355 675 535 535 485 200 4 1805 905 710 710 645 265 5 2260 1130 890 890 805 335 6 2710 1355 1065 1065 965 400 7 3160 1580 1245 1245 1125 465 8 3610 1805 1420 1420 1290 530 9 4065 2030 1600 1600 1450 600 10 4515 2260 1775 1775 1610 665 11 4965 2485 1955 1955 1770 730 12 5160 2580 2030 2030 1840 760
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(2)The amendment made by subsection (1) has effect in relation to cases where the application for the amusement machine licence is received by the Commissioners for Her Majesty's Revenue and Customs after 4pm on 14 March 2008.