Part 2 Removal of Amusement Machine Licence Duty
Finance Act 2012 (2012 c 14) | Legislation

Part 2 Removal of Amusement Machine Licence Duty

Amendment of BGDA 1981

53

The following provisions of BGDA 1981 are omitted—

(a)     sections 21 to 26,

(b)     section 26H(3)(a),

(c)     section 26N(3) and (4), and

(d)     Schedules 4 and 4A.

54

(1)     Part 3 of that Act (general) is amended as follows.

(2)     In section 27 (offences by bodies corporate), for the words from “section 24†to “Schedule 4†substitute “paragraph 13(1) or (3) or 14(1) of Schedule 1 or paragraph 16 of Schedule 3â€.

(3)     In section 31 (protection of officers), for “remote gaming duty or the duty on amusement machine licences†substitute “or remote gaming dutyâ€.

(4)     In section 33 (interpretation), in subsection (2), for “remote gaming duty or the duty on amusement machine licences†substitute “or remote gaming dutyâ€.

Amendment of other enactments

55

In section 102 of CEMA 1979, in subsection (3)(a), omit “or an amusement machine licenceâ€.

56

In section 10 of FA 1997 (gaming duty), omit subsection (3A).

57

In Schedule 41 to FA 2008 (penalties: failure to notify and certain VAT and excise wrongdoing), in the Table in paragraph 1, omit the entry relating to amusement machine licence

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