Finance Act, 1983


Rates of Excise Duty on Gaming Licences

Section 62 .

Description of Licence

Rate of Duty

Where the period for which the licence is to be issued as specified in the certificate under the Gaming and Lotteries Act, 1956 , authorising the issue of the licence—

(a) does not exceed three months


(b) exceeds three months but does not exceed six months


(c) exceeds six months but does not exceed nine months


(d) exceeds nine months