{
  "url": "https://openlegislation.uk/finance-act-2009/section-21",
  "json_url": "https://openlegislation.uk/finance-act-2009/section-21.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "section/21",
  "kind": "section",
  "number": "21",
  "heading": "Amounts of duty on amusement machine licences",
  "text": "(1) In section 23(2) of BGDA 1981 (amount of duty payable on amusement machine licence), for the table substitute—\n“\nTable\nMonths for which licence granted\nCategory A\nCategory B1\nCategory B2\nCategory B3\nCategory B4\nCategory C\n£\n£\n£\n£\n£\n£\n1\n500\n255\n200\n200\n180\n80\n2\n985\n490\n385\n385\n350\n45\n3\n1475\n735\n585\n585\n530\n220\n4\n1965\n985\n775\n775\n705\n290\n5\n2465\n1230\n970\n970\n875\n365\n6\n2955\n1475\n1160\n1160\n1050\n435\n7\n3445\n1720\n1355\n1355\n1225\n505\n8\n3935\n1965\n1550\n1550\n1405\n580\n9\n4430\n2215\n1745\n1745\n1580\n655\n10\n4920\n2465\n1935\n1935\n1755\n725\n11\n5410\n2710\n2130\n2130\n1930\n795\n12\n5625\n2815\n2215\n2215\n2010\n830.\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 4 pm on 22 April 2009.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/10/section/21",
    "retrieved_at": "2026-10-29T09:11:08.872832+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."
  }
}