HC Deb 23 March 1998 vol 309 cc131-2

Resolved,

That—

(1) In section 21(3A) of the Betting and Gaming Duties Act 1981, for paragraphs (b) and (c) there shall be substituted the following paragraphs—

"(b) a five-penny machine which is a small prize machine; or

(5)In paragraph 9 of that Schedule, after sub-paragraph (1) there shall be inserted the following sub-paragraph—

"(1A) Subject to paragraph 10 below, duty charged under subsection (2A) of section 20AAA of this Act shall be charged at the rate for heavy oil in force at the time when the mixture is produced."

(6)This Resolution shall have effect as from 6 o'clock in the evening of 17th March 1998.

And it is hereby 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.