In regulation 3 of the Amusement Machine Licence Duty Regulations 1995 (display of licence), start a new line and continue—“As of 1st November 2008, this does not apply when the licence is with the Commissioners or in transit to or from them.”
After regulation 4 of those Regulations (spare amusement machines), insert—“5 Amusement machine licences need only be combined in a single document if each of the following is true—a their expiry dates are the same;b their holder is the same;c the premises with respect to which each of them is in force is the same;d each of them authorises the provision of only one amusement machine for play on those premises, but is not a special amusement machine licence (see section 21(2) of the Betting and Gaming Duties Act 1981 – licence granted with respect to a machine rather than premises);e none of them is a seasonal licence (licence for 6 months beginning 1st April - see Schedule 4 paragraphs 4(3), 4(4) and 4(8) to the Betting and Gaming Duties Act 1981);f at least one of them was granted for 12 months;g at least one of them was first granted on 1st November 2008 or later.”
(1)Substitute “£10,000 or less” for “less than £10,000” in—
(a)regulation 13(3) of the Insurance Premium Tax Regulations 1994;
(b)regulation 13(4) of the Landfill Tax Regulations 1996;
(c)regulation 28(4A) of the Climate Change Levy (General) Regulations 2001;
(d)regulation 29(6) of the Aggregates Levy (General) Regulations 2002.
(2)Each amendment only has effect for a discovery first made on 1st November 2008 or later.
(See regulations 13(3) (insurance premium tax), 13(4) (landfill tax), 28(2) or 28(3) (climate change levy), and 29(2) or 29(3) (aggregates levy) of the respective Regulations - discovery of error in tax return.)
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