{
  "url": "https://openlegislation.uk/finance-act-1998/section-12",
  "json_url": "https://openlegislation.uk/finance-act-1998/section-12.json",
  "legislation": "ukpga/1998/36",
  "legislation_title": "Finance Act 1998",
  "legislation_url": "https://openlegislation.uk/finance-act-1998",
  "path": "section/12",
  "kind": "section",
  "number": "12",
  "heading": "Rates of amusement machine licence duty.",
  "text": "(1) In section 23 of the Betting and Gaming Duties Act 1981 (rates of amusement machine licence duty), for the Table in subsection (2) there shall be substituted the following Table—\n“\nTABLE\n(1)\n(2)\n(3)\n(4)\nPeriod (in months) for which licence granted\nMachines that are not gaming machines\nGaming machines that are small-prize machines or are five-penny machines without being small-prize machines\nOther machines\n£\n£\n£\n1\n30\n80\n220\n2\n50\n150\n425\n3\n75\n220\n615\n4\n95\n285\n800\n5\n120\n345\n970\n6\n140\n400\n1,125\n7\n160\n450\n1,270\n8\n185\n500\n1,405\n9\n205\n540\n1,525\n10\n225\n580\n1,635\n11\n240\n615\n1,730\n12\n250\n645\n1,815\n”\n(2) This section shall apply in relation to any amusement machine licence for which an application is received by the Commissioners of Customs and Excise after 17th March 1998.",
  "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/1998/36/section/12",
    "retrieved_at": "2026-10-29T09:22:30.566925+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."
  }
}