Finance Act, 1992

Rates of duty.

123.—There shall be charged, levied and paid upon the grant of every amusement machine licence granted under section 122 an excise duty at the following rates:

(a) on a licence expressed to remain in force for a period not exceeding one year and until the 30th day of June in the year concerned, £100;

(b) on a licence expressed to be in force for a period not exceeding 3 months until the 15th day of September in the year concerned, £30.