# The Amusement Machine Licence Duty, etc (Amendments) Regulations 2008

S.I. 2008/2693 · made 10 October 2008

Made under: Betting and Gaming Duties Act 1981 (Schedule 4); Finance Act 1994 (Section 54, Section 74); Finance Act 1996 (Section 49, Section 71); Finance Act 2000 (Schedule 6); Finance Act 2001 (Section 25, Section 45)

PDFs: Printed copy https://openlegislation.uk/amusement-machine-licence-duty-etc-amendments-regulations-2008/pdf/uksi_20082693_en.pdf; Explanatory Memorandum https://openlegislation.uk/amusement-machine-licence-duty-etc-amendments-regulations-2008/pdf/uksiem_20082693_en.pdf

## Introductory text

Excise
Insurance Premium Tax
Landfill Tax
Climate Change Levy
Aggregates Levy
Made 10th October 2008
Laid before the House of Commons 10th October 2008
Coming into force 1st November 2008
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations exercising the powers conferred by Schedule 4 paragraphs 5(1) and 12 to the Betting and Gaming Duties Act 1981, sections 54, 74(7) and 74(8) of the Finance Act 1994, sections 49, 71(8) and 71(9) of the Finance Act 1996, Schedule 6 paragraphs 41(1), 41(2) and 146(7) to the Finance Act 2000, and sections 25(1), 25(2) and 45(5) of the Finance Act 2001.
Regulation 3 appears to them necessary for the administration of the duty of excise charged on amusement machine licences.

## 1 Citation and commencement

These Regulations may be cited as the Amusement Machine Licence Duty, etc (Amendments) Regulations 2008 and come into force on 1st November 2008.

## 2 Excise: amusement machine licence duty

In regulation 3 of the Amusement Machine Licence Duty Regulations 1995 (display of licence), start a new line and continue—
“As of 1st November 2008, this does not apply when the licence is with the Commissioners or in transit to or from them.”.

## 3 Excise: amusement machine licence duty

After regulation 4 of those Regulations (spare amusement machines), insert—
“Licences combined in single document
5. Amusement machine licences need only be combined in a single document if each of the following is true—
(a) their expiry dates are the same;
(b) their holder is the same;
(c) the premises with respect to which each of them is in force is the same;
(d) each of them authorises the provision of only one amusement machine for play on those premises, but is not a special amusement machine licence (see section 21(2) of the Betting and Gaming Duties Act 1981 – licence granted with respect to a machine rather than premises);
(e) none of them is a seasonal licence (licence for 6 months beginning 1st April - see Schedule 4 paragraphs 4(3), 4(4) and 4(8) to the Betting and Gaming Duties Act 1981);
(f) at least one of them was granted for 12 months;
(g) at least one of them was first granted on 1st November 2008 or later.”.

## 4 Insurance premium tax, landfill tax, climate change levy, aggregates levy

(1) Substitute “£10,000 or less” for “less than £10,000” in—
(a) regulation 13(3) of the Insurance Premium Tax Regulations 1994;
(b) regulation 13(4) of the Landfill Tax Regulations 1996;
(c) regulation 28(4A) of the Climate Change Levy (General) Regulations 2001;
(d) regulation 29(6) of the Aggregates Levy (General) Regulations 2002.
(2) Each amendment only has effect for a discovery first made on 1st November 2008 or later.
(See regulations 13(3) (insurance premium tax), 13(4) (landfill tax), 28(2) or 28(3) (climate change levy), and 29(2) or 29(3) (aggregates levy) of the respective Regulations - discovery of error in tax return.)

## Signature

Dave Hartnett
Steve Lamey
Two of the Commissioners for Her Majesty’s Revenue and Customs
10th October 2008

## Explanatory note

(This note is not part of the Regulations)
Excise: amusement machine licence duty
Regulation 3 provides that multiple amusement machine licences need only be combined in a single document if their expiry dates and holder are the same, the premises to which they relate is the same, each of them authorises only one machine, none of them is a special licence (i.e. one that relates to machines rather than premises) or a seasonal licence (in essence, a licence for only 6 months beginning on 1st April), at least one of them was granted for 12 months, and at least one of them was first granted on 1st November 2008 or later.
Licences must be displayed at all times in a prominent position in the premises to which they relate, but regulation 2 ensures that this does not apply while the licence document is with, or in transit to or from, HM Revenue & Customs (for example, when one of the licences in a common document is being surrendered).
Insurance premium tax, landfill tax, climate change levy, aggregates levy
The size of a tax return error that a business may correct itself irrespective of its turnover is rounded up to the next, whole £1 by regulation 4.
A full and final Impact Assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.

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Source: https://www.legislation.gov.uk/uksi/2008/2693 (the official version)
Page: https://openlegislation.uk/amusement-machine-licence-duty-etc-amendments-regulations-2008
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.