Section 21 Amusement machine licence duty

(1)

In section 23(2) of BGDA 1981 (amount of duty payable on amusement machine licence), for the table substitute—

TABLE
Months for which licence granted Category A £ Category B1 £ Category B2 £ Category B3 £ Category B4 £ Category C £
1 520 265 210 210 190 85
2 1015 505 395 395 360 150
3 1520 760 605 605 545 225
4 2025 1015 800 800 725 300
5 2540 1270 1000 1000 900 375
6 3050 1520 1195 1195 1085 450
7 3555 1775 1395 1395 1265 520
8 4060 2025 1600 1600 1450 600
9 4570 2285 1800 1800 1630 675
10 5075 2540 1995 1995 1810 750
11 5580 2795 2195 2195 1990 820
12 5805 2905 2285 2285 2075 860

Months for which licence granted	Category A £	Category B1 £	Category B2 £	Category B3 £	Category B4 £	Category C £
1	520	265	210	210	190	85
2	1015	505	395	395	360	150
3	1520	760	605	605	545	225
4	2025	1015	800	800	725	300
5	2540	1270	1000	1000	900	375
6	3050	1520	1195	1195	1085	450
7	3555	1775	1395	1395	1265	520
8	4060	2025	1600	1600	1450	600
9	4570	2285	1800	1800	1630	675
10	5075	2540	1995	1995	1810	750
11	5580	2795	2195	2195	1990	820
12	5805	2905	2285	2285	2075	860

(2)

The amendment made by subsection (1) has effect in relation to cases where the application for the amusement machine licence is received by the Commissioners for Her Majesty's Revenue and Customs after 4 pm on 26 March 2010.