Finance Act 2010
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Change 1
21 Amusement machine licence duty
(1) In section 23(2) of BGDA 1981 (amount of duty payable on amusement machine licence), for the table substitute— TABLE Months for which licence granted | Category A £ | Category B1 £ | Category B2 £ | Category B3 £ | Category B4 £ | Category C £ 1 | 520 | 265 | 210 | 210 | 190 | 85 2 | 1015 | 505 | 395 | 395 | 360 | 150 3 | 1520 | 760 | 605 | 605 | 545 | 225 4 | 2025 | 1015 | 800 | 800 | 725 | 300 5 | 2540 | 1270 | 1000 | 1000 | 900 | 375 6 | 3050 | 1520 | 1195 | 1195 | 1085 | 450 7 | 3555 | 1775 | 1395 | 1395 | 1265 | 520 8 | 4060 | 2025 | 1600 | 1600 | 1450 | 600 9 | 4570 | 2285 | 1800 | 1800 | 1630 | 675 10 | 5075 | 2540 | 1995 | 1995 | 1810 | 750 11 | 5580 | 2795 | 2195 | 2195 | 1990 | 820 12 | 5805 | 2905 | 2285 | 2285 | 2075 | 860 . (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 26 March 2010.
21 Amusement machine licence duty
(1) In section 23(2) of BGDA 1981 (amount of duty payable on amusement machine licence), for the table substitute— TABLE Months for which licence granted | Category A £ | Category B1 £ | Category B2 £ | Category B3 £ | Category B4 £ | Category C £ 1 | 520 | 265 | 210 | 210 | 190 | 85 2 | 1015 | 505 | 395 | 395 | 360 | 150 3 | 1520 | 760 | 605 | 605 | 545 | 225 4 | 2025 | 1015 | 800 | 800 | 725 | 300 5 | 2540 | 1270 | 1000 | 1000 | 900 | 375 6 | 3050 | 1520 | 1195 | 1195 | 1085 | 450 7 | 3555 | 1775 | 1395 | 1395 | 1265 | 520 8 | 4060 | 2025 | 1600 | 1600 | 1450 | 600 9 | 4570 | 2285 | 1800 | 1800 | 1630 | 675 10 | 5075 | 2540 | 1995 | 1995 | 1810 | 750 11 | 5580 | 2795 | 2195 | 2195 | 1990 | 820 12 | 5805 | 2905 | 2285 | 2285 | 2075 | 860 . (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 26 March 2010.
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