BAILII [Home] [Databases] [World Law] [Search] [Feedback]

Northern Irish Legislation

You are here:  BAILII >> Databases >> Northern Irish Legislation >> MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972

[Index] [Table] [Search] [Notes] [Noteup] [Previous] [Next] [Download] [Help]


MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 44

Rates of duty on gaming machines.

44.(1) This section shall apply for determining the rate of duty chargeable
under section 43 on gaming machine licences, ....

(2) The rate of duty shall be determined by reference to whether the licence
authorises the provision of machines chargeable at the lower, [the higher or
the peak], rate and to the number of machines of either description which it
authorises.

[(3) Subject to subsection (3A) below, a machine is chargeable

(a)at the lower rate, if it can only be played by the insertion into the
machine of a coin or coins of a denomination, or aggregate denomination, not
exceeding #0.02;

(b)at the higher rate if it can only be played by the insertion into the
machine of a coin or coins of a denomination, or aggregate denomination
exceeding #0.02 but not exceeding #0.05; and

(c)at the peak rate, in any other case.

(3A) Where the game playable by means of a machine can be played more than
once for the insertion of a coin or coins of a denomination, or aggregate
denomination, exceeding a sum mentioned in subsection (3) above, the machine
is to be treated for the purposes of that subsection, as if it can only be
played by the insertion into it of a coin of a denomination not exceeding that
sum if in effect the amount payable to play the game once does not exceed that
sum.]

(4) The duty on a whole-year licence shall be in accordance with the following
Table

rate.

rate.

in excess of one.

rate.

(5) The duty on a half-year licence shall be eleven-twentieths of that which
it would have been if the licence were a whole-year, but otherwise identical,
licence.

(6) For the purposes of this section, a machine which two or more persons can
play simultaneously (whether or not participating with one another in the same
game) shall not be treated as one machine, but

(a)in the case of a machine which a player cannot play except by the insertion
into the machine of a coin or coins of a denomination, or aggregate
denomination, not exceeding [#0.02], shall be treated as a number of machines,
all chargeable at the lower rate, equal to the number of persons who can play
the machines simultaneously; and

(b)in any other case, shall be treated as a number of machines, all chargeable
at the [peak] rate, equal to that number of persons;

S.45 rep. by 1980 c.48 s.122 sch.20 Pt.II


[Index] [Table] [Search] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

© 1972 Crown Copyright

BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback
URL: http://www.bailii.org/nie/legis/num_act/mtedai1972564/s44.html