Finance Act 2003
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Amendment of section 43 (gaming machine licence duty) of Finance Act 1975. |
108.—(1) Section 43 of the Finance Act 1975 is amended— | |
(a) in subsection (2)(a) (as amended by paragraph (b) of section 176 of the Finance Act 2001 ) by deleting “once more” after “to play again”, | ||
(b) by substituting the following for subsection (6): | ||
“(6) There shall be charged, levied and paid 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 3 months, €145, | ||
(b) exceeds 3 months but does not exceed 12 months, €505.”, | ||
and | ||
(c) by deleting subsection (7). | ||
(2) This section comes into operation on such day as the Minister for Finance may appoint by order. |