19. Amusement Machine Licences (Provisions Affecting Amount of Duty)
(1) The Betting and Gaming Duties Act 1981 is amended as follows.
(2) Section 21 (gaming machine licences) is amended as follows.
(3) Subsection (5) (excepted machines) is amended as follows.
(4) In paragraph (c) (machines in case of which cost of single game does not exceed lOp and maximum value of prize for winning single game does not exceed £5)—
(a) in sub-paragraph (i), omit the "and" at the end,
(b) in sub-paragraph (ii), for "£5" substitute "£15", and
(c) after that sub-paragraph insert—
"(iii) the maximum cash component of the prize for winning a single game does not exceed £8,".
(5). After that paragraph insert—
"(ca) a gaming machine in respect of which—
(i) the cost of a single game does not exceed £1,
(ii) the maximum value of the prize for winning a single game does not exceed £50, and
(iii) any prize that can be won is neither money nor something that can be exchanged for or used in place of money or that can be exchanged for something other than money, and".
(6). After that subsection insert—
"(6) To the extent that a prize consists of anything other than money, its value for the purposes of this section and sections 22 and 23 below is—
(a) in the case of a voucher or token that may be exchanged for, or used in place of, an amount of money, that amount,
(b) in the case of a voucher or token that does not fall within paragraph (a) and that may be exchanged for something other than money, the cost that the person providing the machine would incur in obtaining that thing from a person who is not a connected person, and
(c) in any other case, the cost that the person providing the machine would incur in obtaining the prize from a person who is not a connected person.
(7) Section 839 of the Income and Corporation Taxes Act 1988 (connected persons) applies for the purposes of subsection (6)."
(7) In section 22(2) (machine in respect of which benefits for winning single game do not exceed £8 to be "small-prize machine"), for "£8" substitute "£10".
(8) Section 23 (amount of duty) is amended as follows.
(9) In subsection (3) (categories of machines), in the definition of Category C gaming machine, in paragraph (ii)—
(a) for "50p" substitute "£1", and
(b) for "£35" substitute "£70".
(10) Omit subsection (5) (which is superseded by the amendment made by paragraph (6))-
(11) In consequence of the amendments made by the preceding provisions of this Resolution, omit—
(a) paragraph 3(1 )(b) of Schedule 2 to the Finance Act 2000, and
(b) section 9(2) and (4) of the Finance Act 2007.
(12). The amendments made by this Resolution come into force on
And it is declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.