Statutory Instruments
1998 No. 2207

CUSTOMS AND EXCISE
The Amusement Machine Licence Duty (Small-prize Machines) Order 1998

Made
7th September 1998

Laid before the House of Commons
8th September 1998

Coming into force
1st October 1998

The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by section 22(3) of the Betting and Gaming Duties Act 1981(1) and of all other powers enabling them in that behalf, hereby make the following Order–

1.  This Order may be cited as the Amusement Machine Licence Duty (Small-prize Machines) Order 1998 and shall come into force on 1st October 1998.

2.  The Amusement Machine Licence Duty (Small-prize Machines) Order 1996(2) is hereby revoked.

3.  In section 22(2) of the Betting and Gaming Duties Act 1981(3) for “£10” there shall be substituted “£15”.

D.J. Howard
Commissioner of Customs and Excise
New King’s Beam House,
7th September 1998

Explanatory Note

(This note is not part of the Order)
This Order, which comes into force on 1st October 1998, increases from £10 to £15 the maximum amount (in money or money’s worth) which an amusement machine may pay out for a single game before it ceases to qualify as a small-prize machine.


(1)
1981 c. 63; section 22(3) was substituted by section 8(1) of, and paragraph 3(2) of Schedule 5 to, the Finance Act 1985 (c. 54); section 33(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise.

(2)
S.I. 1996/1422.

(3)
Section 22(2) was substituted by section 8(1) of, and paragraph 3(2) of Schedule 5 to, the Finance Act 1985 (c. 54) and amended by section 14 of, and paragraphs 1 and 3 of Schedule 3 to, the Finance Act 1995 (c. 4).