# Finance Act 2000, Paragraph 4


(1) In section 23(2) (amount of duty)—
(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 ”;
(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 ”;
(c) for the Table substitute—
“
TABLE
(1)
(2)
(3)
(4)
(5)
(6)
Period (in months) for which licence granted
Category A
Category B
Category C
Category D
Category E
£
£
£
£
£
1
30
80
80
165
220
2
50
150
160
320
425
3
75
220
230
470
615
4
95
285
300
605
800
5
120
345
360
735
970
6
140
400
420
855
1,125
7
160
450
475
965
1,270
8
185
500
525
1,065
1,405
9
205
540
570
1,155
1,525
10
225
580
610
1,240
1,635
11
240
615
650
1,310
1,730
12
250
645
680
1,375
1,815
”
(2) At the end of section 23 insert—
“(3) The machines comprised in each category referred to in this section are as follows—
Category A: any machine which is not a gaming machine;
Category B: any gaming machine which is a small-prize machine or five-penny machine;
Category C: any gaming machine which is a medium-prize machine, unless it is also a five-penny machine;
Category D: any gaming machine which is a ten-penny machine, unless it is also—
(a) a five-penny machine,
(b) a small-prize machine, or
(c) a medium-prize machine;
Category E: any machine which is not in any other category.”.

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/2/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-2/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.