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Legislation
Finance Act 2009

Crossheading Gambling duties

  • Section 19 Rates of gaming duty
  • Section 20 Bingo duty
  • Section 21 Amounts of duty on amusement machine licences
  • Section 22 Provisions affecting amount of amusement machine licence duty
  1. Gambling duties
  2. Amounts of duty on amusement machine licences

Section 21 | Amounts of duty on amusement machine licences

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 £ £ £ £ £ £ 1 500 255 200 200 180 80 2 985 490 385 385 350 45 3 1475 735 585 585 530 220 4 1965 985 775 775 705 290 5 2465 1230 970 970 875 365 6 2955 1475 1160 1160 1050 435 7 3445 1720 1355 1355 1225 505 8 3935 1965 1550 1550 1405 580 9 4430 2215 1745 1745 1580 655 10 4920 2465 1935 1935 1755 725 11 5410 2710 2130 2130 1930 795 12 5625 2815 2215 2215 2010 830.

(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 4 pm on 22 April 2009.

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