{
  "url": "https://openlegislation.uk/finance-act-2008/section-23",
  "json_url": "https://openlegislation.uk/finance-act-2008/section-23.json",
  "legislation": "ukpga/2008/9",
  "legislation_title": "Finance Act 2008",
  "legislation_url": "https://openlegislation.uk/finance-act-2008",
  "path": "section/23",
  "kind": "section",
  "number": "23",
  "heading": "Amusement machine licence duty",
  "text": "(1) In section 23(2) of BGDA 1981 (amount of duty payable on amusement machine licence), for the table substitute—\nTable\nMonths for which licence grantedCategory ACategory B1Category B2Category B3Category B4Category C\n££££££\n145523018018016570\n2905450355355320135\n31355675535535485200\n41805905710710645265\n522601130890890805335\n62710135510651065965400\n731601580124512451125465\n836101805142014201290530\n940652030160016001450600\n1045152260177517751610665\n1149652485195519551770730\n1251602580203020301840760\n.\n(2) The amendment made by subsection (1) has effect in relation to cases where the application for the amusement machine licence is received by the Commissioners for Her Majesty's Revenue and Customs after 4pm on 14 March 2008.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/9/section/23",
    "retrieved_at": "2026-10-28T17:05:19.453822+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."
  }
}