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EO00934
EXCISE DUTY ASSESSMENT — gap period between two amusement machine licences — default licence issued for the period — properly assessed — apportionment of days within a month not permitted by Betting and Gaming Duties Act 1981 — appeal dismissed
MANCHESTER TRIBUNAL CENTRE
JOHN TILBURN trading as JAT LEISURE Appellant
- and -
HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal: Elsie Gilliland (Chairman)
Elizabeth M Pollard
Sitting in public in York on 3 November 2005
The Appellant in person
Bernard Haley of the Solicitor's Office of HM Revenue and Customs for the Respondents
© CROWN COPYRIGHT 2005
ELSIE GILLILAND
CHAIRMAN
Release Date: 14 December 2005
MAN/05/8007