Finance Act, 1983

SECOND SCHEDULE

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

£75

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

£150

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

£225

(d) exceeds nine months

£300