{
  "url": "https://openlegislation.uk/finance-act-1995/section-13",
  "json_url": "https://openlegislation.uk/finance-act-1995/section-13.json",
  "legislation": "ukpga/1995/4",
  "legislation_title": "Finance Act 1995",
  "legislation_url": "https://openlegislation.uk/finance-act-1995",
  "path": "section/13",
  "kind": "section",
  "number": "13",
  "heading": "Rates of duty.",
  "text": "(1) In the Betting and Gaming Duties Act 1981 for the Table set out at the end of section 23 (amount of duty) there shall be substituted—\nTABLE\n(1) Period (in months) for which licence granted\n(2) Small prize or five-penny machines\n(3) Other machines\n£\n£\n1\n60\n150\n2\n105\n275\n3\n155\n400\n4\n205\n520\n5\n250\n645\n6\n295\n755\n7\n340\n880\n8\n390\n1,005\n9\n435\n1,115\n10\n480\n1,235\n11\n510\n1,305\n12\n535\n1,375\n(2) This section shall apply in relation to any gaming machine licence for which an application is made on or after 1st December 1994.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1981 c. 63."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1995/4/section/13",
    "retrieved_at": "2026-10-29T09:33:25.980862+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}