Finance Act 1984

Section 7.

SCHEDULE 3U.K. GAMING MACHINE LICENCE DUTY

Part IU.K. Special Licences and Staggered Starting Dates for Whole-Year Licences in Respect of Premises

1U.K.The M1Betting and Gaming Duties Act 1981 shall be amended as follows.

2U.K.For section 21 there shall be substituted—

“21 Gaming machine licences.

(1)Except in the cases specified in Part I of Schedule 4 to this Act, no gaming machine (other than a two-penny machine) shall be provided for gaming on any premises situated in Great Britain unless there is for the time being in force—

(a)a licence granted under this Part of this Act with respect to the premises; or

(b)a licence so granted with respect to the machine.

(2)A licence of either kind granted under this Part of this Act shall be known as a gaming machine licence; and in this Part “ordinary licence” means a licence falling within subsection (1)(a) above and “special licence” means one falling within subsection (1)(b).

(3)A special licence may be a whole-year or half-year licence and an ordinary licence may be a whole-year, half-year or quarter-year licence; and the period for which a gaming machine licence is to be granted shall be determined by reference to the following Table.

In this Table any reference to a named region is a reference to that part of Great Britain which has been designated by the Commissioners, for the purposes of this Act, as that named region.

(4)For the purposes of this Part of this Act, any premises which consist of a means of transport shall be treated as being situated in the fourth region except in any case where the Commissioners direct that they are to be treated as being situated in another named region.”.

F13U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F24U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F35U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6U.K.In section 24—

(a)subsection (1) shall cease to have effect;

F4(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F4(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F4(d). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(e)in subsections (5) and (6), in each case after the words “contravention of" there shall be inserted “ section 21(1) above or ”; and

F4(f). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7(1)Part II of Schedule 4 shall be amended as follows.U.K.

(2)In paragraphs 6 and 8(2), the words “in respect of any premises" shall, in each case, be omitted.

F5(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F5(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F5(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F5(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F5(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(8)In sub-paragraph (3) of paragraph 11 for the words “Sub-paragraph (2)" there shall be substituted “ Sub-paragraph (1) ” and for the words “that section" there shall be substituted the words “ section 21(1) or 24 of this Act ”.

F5(9). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F5(10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F5(11). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F6(12). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(13)In paragraph 18, for the words from “either" to the end of paragraph (b) there shall be substituted “the officer is satisfied, having regard to the number and description of—

(a)those machines which are authorised by the ordinary licence or licences produced to him; and

(b)those machines displaying special licences;

that there has been a contravention of section 21(1) or 24 of this Act,".

Part IIU.K. Transitional Provisions

Whole-year licences during transitional periodU.K.

8(1)A whole-year ordinary licence in respect of any premises shall, if first having effect after 30th September 1984 but before the latest date specified (in relation to the region in which the premises are situated) in the second column of the following Table, be granted for a period determined by reference to the Table.U.K.

References in this Table to named regions shall be construed as in section 21 of the M2Betting and Gaming Duties Act 1981.

(2)Where, by virtue of sub-paragraph (1) above, a whole-year licence is granted for a period of 7, 8 or 10 months, the duty payable on the licence shall be 7/12ths, 8/12ths or, as the case may be, 10/12ths of the appropriate amount set out in the relevant Table in section 23 of the Act of 1981.

(3)In relation to a whole-year licence falling within sub-paragraph (1) above, paragraph 11 of Schedule 4 to the Act of 1981 shall have effect as if—

(a)in a case falling within paragraph 11(1)(b), the appropriate fraction were 17/35ths for a seven-month licence, 11/20ths for an eight-month licence and 16/25ths for a ten-month licence;

(b)in a case falling within paragraph 11(1)(c), the appropriate fraction were 2/35ths for a seven-month licence, 7/40ths for an eight-month licence and 17/50ths for a ten-month licence; and

(c)in a case falling within paragraph 11(1)(d), no provision were made for repayment of duty.