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Machine games duty: registration notice

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Parts of HMRC notice will have the force of law

A registration notice published by HMRC sets out who needs to register for machine games duty (MGD) and describes the registration process. Parts of the notice will have the force of law from 1 November, HMRC said.

MGD will replace amusement machine licence duty on gaming machines, and VAT charged on income from machine game-play, on 1 February 2013.

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