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HMRC internal manual

Excise Assessments Interim Guidance

Other powers to assess: assessment of amusement machine gaming duty

Under the Betting and Gaming Duties Act 1981 Schedule 4A paragraph 4(2), an assessment may be made using best judgement and notified to recover Amusement Machine Gaming Duty (AMLD) when a dutiable amusement machine has been provided for play without a proper licence being in force.

Please note that this regime is no longer extant and has been replaced by Machine Gaming Duty (MGD) with effect from 1 February 2013.

Nevertheless assessments may still be made under the Schedule 4A power for any amounts due under the old regime. Those assessments however will be subject to the time limits in Schedule 4A at paragraphs 2(3)(a) and 6(4) .