HC Deb 07 December 1993 vol 234 cc253-4

Resolved, That section 20 of the Finance Act 1985 may be amended.

(6) The additional amount is the difference between the duty payable (apart from this paragraph) on that licence at the time it was granted and the amount that would have been so payable if the licence has been granted for a period of eight months or, in a case where the seasonal licence has been surrendered before the beginning of September, seven months.

(7) In sub-paragraph (5) above, the "relevant date" means—

  1. (a) the date on which the seasonal licence granted, or
  2. (b) the date on which the other licence is granted, which ever is the later.

(8) In this paragraph "winter period" means November to February."

(2) The references in paragraph 4(4) and (5)(b) of that Schedule (as inserted by this paragraph) to a licence in respect of any premises included a reference to any special licence in respect of any machine on those premises.

(3) Section 21(3) and 23 of that Act (as inserted by paragraph 1 of this Resolution) shall have effect for the purposes of paragraph 4(6) of that Schedule (as inserted by this paragraph) in relation to gaming machine licences granted for the period of six months beginning with 1st April 1994.

(4) This paragraph of this Resolution shall have effect in relation to gaming machine licences granted for any period beginning on or after 1st April 1994.