{
  "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-5",
  "json_url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-5.json",
  "legislation": "ukpga/2012/14",
  "legislation_title": "Finance Act 2012",
  "legislation_url": "https://openlegislation.uk/finance-act-2012",
  "path": "schedule/24/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "(1) Machines are divided into three types for the purposes of machine games duty.\n(2) A machine is a “type 1 machine” if it can be demonstrated that—\n(a) the highest charge payable for playing a dutiable machine game on the machine does not exceed 20p, and\n(b) the maximum amount of cash that can be won from playing a dutiable machine game on the machine does not exceed £10.\n(3) A machine is a “type 2 machine” if—\n(a) it is not a type 1 machine, and\n(b) it can be demonstrated that the highest charge payable for playing a dutiable machine game on the machine does not exceed £5.\n(4) Any other machine is a “type 3 machine”.\n(5) The Treasury may by order substitute for a sum for the time being specified in sub-paragraph (2)(a) or (b) or (3)(b) such higher sum as may be specified in the order.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 24 para. 5 and cross-heading substituted (with effect in accordance with s. 124(6) of the amending Act) by Finance Act 2014 (c. 26), s. 124(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2012/14/schedule/24/paragraph/5",
    "retrieved_at": "2026-10-29T09:08:44.989153+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."
}