Section 18 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 £
1 535 270 215 215 195 85
2 1070 535 425 425 385 160
3 1605 805 635 635 575 240
4 2140 1070 845 845 765 320
5 2675 1340 1055 1055 960 400
6 3210 1605 1265 1265 1150 480
7 3745 1875 1475 1475 1340 555
8 4280 2140 1685 1685 1530 635
9 4815 2410 1895 1895 1725 715
10 5350 2675 2105 2105 1915 795
11 5885 2945 2315 2315 2105 875
12 6110 3055 2405 2405 2185 905

Months for which licence granted	Category A £	Category B1 £	Category B2 £	Category B3 £	Category B4 £	Category C £
1	535	270	215	215	195	85
2	1070	535	425	425	385	160
3	1605	805	635	635	575	240
4	2140	1070	845	845	765	320
5	2675	1340	1055	1055	960	400
6	3210	1605	1265	1265	1150	480
7	3745	1875	1475	1475	1340	555
8	4280	2140	1685	1685	1530	635
9	4815	2410	1895	1895	1725	715
10	5350	2675	2105	2105	1915	795
11	5885	2945	2315	2315	2105	875
12	6110	3055	2405	2405	2185	905

(2)

The amendment made by this section 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 25 March 2011.