Finance Act, 1985
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Amendment of section 43 (gaming machine licence duty) of Finance Act, 1975. |
38.— Section 43 of the Finance Act, 1975 , is hereby amended by the substitution in subsection (5) of “£1,000” for “£300” in both places where it occurs and the said subsection (5), as so amended, is set out in the Table to this section. | |
TABLE | ||
(5) (a) A person who, in relation to any premises, contravenes subsection (3) shall be guilty of a separate offence in respect of each gaming machine made available for play on the premises and shall be liable on summary conviction to an excise penalty of £1,000 in respect of each offence, and the machine in respect of which the offence was committed shall be liable to forfeiture. | ||
(b) A holder of a gaming machine licence who causes or permits one or more gaming machines in excess of the number specified in the licence to be made available for play on the premises to which the licence relates shall be guilty of a separate offence in respect of each gaming machine so caused or permitted to be made available for play and shall be liable on summary conviction to an excise penalty of £1,000 in respect of each offence and such number of machines as is equal to the difference between the number so specified and the number so made available shall be liable to forfeiture. |