{
  "url": "https://openlegislation.uk/finance-act-2000/schedule-2/paragraph-4",
  "json_url": "https://openlegislation.uk/finance-act-2000/schedule-2/paragraph-4.json",
  "legislation": "ukpga/2000/17",
  "legislation_title": "Finance Act 2000",
  "legislation_url": "https://openlegislation.uk/finance-act-2000",
  "path": "schedule/2/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "(1) In section 23(2) (amount of duty)—\n(a) in paragraph (b) for “column 2, column 3 or column 4 of the Table\" substitute “ Category A, Category B, Category C, Category D or Category E ”;\n(b) for “the rate in column 2, the rate in column 3, or the rate in column 4\" substitute “ the rate for the category of machine in question in column 2, 3, 4, 5 or 6 of the Table ”;\n(c) for the Table substitute—\n“\nTABLE\n(1)\n(2)\n(3)\n(4)\n(5)\n(6)\nPeriod (in months) for which licence granted\nCategory A\nCategory B\nCategory C\nCategory D\nCategory E\n£\n£\n£\n£\n£\n1\n30\n80\n80\n165\n220\n2\n50\n150\n160\n320\n425\n3\n75\n220\n230\n470\n615\n4\n95\n285\n300\n605\n800\n5\n120\n345\n360\n735\n970\n6\n140\n400\n420\n855\n1,125\n7\n160\n450\n475\n965\n1,270\n8\n185\n500\n525\n1,065\n1,405\n9\n205\n540\n570\n1,155\n1,525\n10\n225\n580\n610\n1,240\n1,635\n11\n240\n615\n650\n1,310\n1,730\n12\n250\n645\n680\n1,375\n1,815\n”\n(2) At the end of section 23 insert—\n“(3) The machines comprised in each category referred to in this section are as follows—\nCategory A: any machine which is not a gaming machine;\nCategory B: any gaming machine which is a small-prize machine or five-penny machine;\nCategory C: any gaming machine which is a medium-prize machine, unless it is also a five-penny machine;\nCategory D: any gaming machine which is a ten-penny machine, unless it is also—\n(a) a five-penny machine,\n(b) a small-prize machine, or\n(c) a medium-prize machine;\nCategory E: any machine which is not in any other category.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2000/17/schedule/2/paragraph/4",
    "retrieved_at": "2026-10-29T09:21:00.128981+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}