I move:
(1) That the duty of excise imposed by section 17 of the Finance Act, 1956 (No. 22 of 1956), on gaming licences issued under section 19 of the Gaming and Lotteries Act, 1956 (No. 2 of 1956), shall be charged, levied and paid on such licences issued on or after the 10th day of February, 1983, at the rates specified in the Schedule to this Resolution in lieu of the rates specified in Part III of the Seventh Schedule to the Finance Act, 1980 (No. 14 of 1980).
(2) It is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927).
SCHEDULE
RATES OF EXCISE DUTY ON GAMING LICENCES
|
Description of Licence |
Rate of Duty |
|
Where the period for which the licence is to be issued as specified in the certificate under the Gaming and Lotteries Act, 1956, authorising the issue of the licence— |
|
|
(a) does not exceed three months |
£75 |
|
(b) exceeds three months but does not exceed six months |
£150 |
|
(c) exceeds six months but does not exceed nine months |
£225 |
|
(d) exceeds nine months |
£300 |