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Can you summarize Excise duties > Gambling duties?
Excise duties > Gambling duties
Short Summary
The provided legal document content pertains to various aspects of gambling duties in the UK. It includes information on rates of gaming duty, amusement machine licence duty, and machine games duty. The rates of gaming duty are specified based on the gross gaming yield, with different percentages for different ranges of yield. The amendment to the amusement machine licence duty outlines the amount of duty payable for different categories of licences and durations. The document also mentions the replacement of amusement machine licence duty with a new excise duty and related changes to the Value Added Tax Act 1994. The documents apply to entities involved in gambling activities, amusement machine operators, and individuals or entities involved in machine games. No specific exemptions or penalties are mentioned in these documents.
Whom does it apply to?
Entities involved in gambling activities, amusement machine operators, and individuals or entities involved in machine games
What does it govern?
Gambling duties, rates of gaming duty, amusement machine licence duty, machine games duty
What are exemptions?
The document does not mention any exemptions
What are the Penalties?
No specific penalties are mentioned in these documents
Jurisdiction
United Kingdom