Finance Act, 1980
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Gaming machine licences. |
74.—(1) In lieu of the duty of excise imposed by section 43 (6) of the Finance Act, 1975 , there shall be charged, levied and paid, as on and from the 28th day of February, 1980, on the grant of a gaming machine licence a duty of excise at whichever of the following rates is appropriate having regard to the period for which the licence is to remain in force, that is to say, where the period for which the licence is to remain in force— | |
(a) does not exceed three months, £25 for each gaming machine to which the licence relates, | ||
(b) exceeds three months but does not exceed six months, £50 for each gaming machine to which the licence relates, | ||
(c) exceeds six months but does not exceed nine months, £75 for each gaming machine to which the licence relates. | ||
(d) exceeds nine months, £100 for each gaming machine to which the licence relates. | ||
(2) Section 43 of the said Finance Act. 1975, shall be amended by the insertion of the following paragraphs after paragraph (a) of subsection (7): | ||
“(aa) A gaming machine licence granted on or after the 28th day of February, 1980, may, pursuant to a request contained in the application therefor, be expressed to relate only to Saturdays, Sundays and holidays in the period specified in the licence for which it is to remain in force and, where a licence is so expressed— | ||
(i) the duty of excise imposed by the subsection (6) of this section shall, as on and from the 28th day of February, 1980, be charged, levied and paid on the grant of the licence at whichever of the following rates is appropriate having regard to the period for which the licence is to remain in force, that is to say, where the period for which the licence is to remain in force— | ||
(A) does not exceed three months, £16.50 for each gaming machine to which the licence relates, | ||
(B) exceeds three months but does not exceed six months, £33 for each gaming machine to which the licence relates, | ||
(C) exceeds six months but does not exceed nine months, £49.50 for each gaming machine to which the licence relates, | ||
(D) exceeds nine months, £66 for each gaming machine to which the licence relates, | ||
(ii) the licence shall be deemed, for the purposes of subsections (3) and (10) (b) of this section, not to be in force on days in the period aforesaid other than Saturdays, Sundays and holidays. | ||
(aaa) Paragraph (a) of this subsection shall not apply or have effect in relation to gaming machine licences granted on or after the 28th day of February, 1980.”. |