Finance Act, 1992
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Rates of duty. |
123.—There shall be charged, levied and paid upon the grant of every amusement machine licence granted under section 122 an excise duty at the following rates: | |
(a) on a licence expressed to remain in force for a period not exceeding one year and until the 30th day of June in the year concerned, £100; | ||
(b) on a licence expressed to be in force for a period not exceeding 3 months until the 15th day of September in the year concerned, £30. |