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Explanatory note

Original text. Later amendments are not shown.

(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.