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The Amusement Machine Licence Duty Regulations 1995

S.I. 1995/2631 · Made 10 October 1995

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

CUSTOMS AND EXCISE

Made 10th October 1995

Laid before the House of Commons 10th October 1995

Coming into force 1st November 1995

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 26(3A) of, and paragraphs 5 and 12 of Schedule 4 to the Betting and Gaming Duties Act 1981f1 and of all other powers enabling them in that behalf, hereby make the following Regulations:

Annotations to the whole text

Footnotes

f1

1981 c. 63; section 26(3A) was inserted by section 5(3) of the Finance Act 1987 (c. 16) and was amended by section 14 of, and paragraph 8(1) of Schedule 3 to the Finance Act 1995 (c. 4); paragraphs 5 and 12 of Schedule 4 were amended by section 14 of, and paragraph 11(1) of Schedule 3 to the Finance Act 1995; section 33(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise.

Contents

  1. 1Citation and commencement
  2. 2Revocation
  3. 3Display of licence
  4. 4Spare amusement machines
  5. Signature
  6. Explanatory note

1Citation and commencement

These Regulations may be cited as the Amusement Machine Licence Duty Regulations 1995 and shall come into force on 1st November 1995.

2Revocation

The Gaming Machine Licence Duty Regulations 1988f1 are hereby revoked.

3Display of licence

The holder of an amusement machine licence shall display it at all times in a prominent position in the premises to which it relates.

4Spare amusement machines

(1)

A spare or broken down amusement machine shall not be treated by virtue of section 26(3) of the Betting and Gaming Duties Act 1981f1 as provided for play on any premises where —

(a)

the machine is of the same type for duty purposes as those licensed on the premises; and

(b)

there is a licence in force in respect of at least two other machines; and

(c)

either—

(i)

the machine is kept in a place to which persons resorting to those premises have no access, or

(ii)

the machine is installed so that it cannot be played at the same time as those licensed on the premises, but this regulation shall not apply to more than one machine at any premises other than an arcade.

(2)

In this regulation, “arcade” means premises used wholly or mainly for the playing of games by means of machines.

Signature

D. J. Howard

Commissioner of Customs and Excise

New King’s Beam House 22 Upper Ground London SE1 9PJ

10th October 1995

Explanatory note

(This note is not part of the Regulations)

These Regulations come into force on 1st November 1995. They have been made in consequence of the extension of gaming machine licence duty to amusement machines by section 14 of, and Schedule 3 to the Finance Act 1995 (c. 4). From 1st November 1995 the duty is called amusement machine licence duty.

These Regulations replace the Gaming Machine Licence Duty Regulations 1988 (S.I. 1988/1602). Except for the provisions concerning applications for licences (now dealt with in accordance with Commissioners' directions), special licences and exchange of licences (both not applicable to amusement machine licence duty) they reproduce the effect of the Gaming Machine Licence Duty Regulations 1988.