{
  "url": "https://openlegislation.uk/finance-act-2010/section-21",
  "json_url": "https://openlegislation.uk/finance-act-2010/section-21.json",
  "legislation": "ukpga/2010/13",
  "legislation_title": "Finance Act 2010",
  "legislation_url": "https://openlegislation.uk/finance-act-2010",
  "path": "section/21",
  "kind": "section",
  "number": "21",
  "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 A £Category B1 £Category B2 £Category B3 £Category B4 £Category C £\n152026521021019085\n21015505395395360150\n31520760605605545225\n420251015800800725300\n52540127010001000900375\n630501520119511951085450\n735551775139513951265520\n840602025160016001450600\n945702285180018001630675\n1050752540199519951810750\n1155802795219521951990820\n1258052905228522852075860\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 26 March 2010.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/13/section/21",
    "retrieved_at": "2026-10-28T17:03:48.386939+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."
  }
}