Section 192 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 £
1 555 280 220 220 200 85
2 1105 555 435 435 395 165
3 1655 830 655 655 595 250
4 2205 1105 870 870 790 330
5 2755 1380 1085 1085 985 410
6 3305 1655 1305 1305 1185 495
7 3860 1930 1520 1520 1380 575
8 4410 2205 1740 1740 1575 655
9 4960 2485 1955 1955 1775 740
10 5510 2760 2170 2170 1970 820
11 6060 3035 2390 2390 2170 900
12 6295 3150 2480 2480 2250 935

Months for which licence granted	Category A £	Category B1 £	Category B2 £	Category B3 £	Category B4 £	Category C £
1	555	280	220	220	200	85
2	1105	555	435	435	395	165
3	1655	830	655	655	595	250
4	2205	1105	870	870	790	330
5	2755	1380	1085	1085	985	410
6	3305	1655	1305	1305	1185	495
7	3860	1930	1520	1520	1380	575
8	4410	2205	1740	1740	1575	655
9	4960	2485	1955	1955	1775	740
10	5510	2760	2170	2170	1970	820
11	6060	3035	2390	2390	2170	900
12	6295	3150	2480	2480	2250	935

(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 23 March 2012.