{
  "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-61",
  "json_url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-61.json",
  "legislation": "ukpga/2012/14",
  "legislation_title": "Finance Act 2012",
  "legislation_url": "https://openlegislation.uk/finance-act-2012",
  "path": "schedule/24/paragraph/61",
  "kind": "paragraph",
  "number": "61",
  "heading": null,
  "text": "(1) This paragraph applies to licences to be granted under section 21 of BGDA 1981 on or after 2 January 2013 (a “final month licence”).\n(2) Section 21(3) of that Act has effect as if—\n(a) the requirement to grant amusement machine licences for a period of one or more whole months were omitted, and\n(b) the power to grant amusement machine licences for a period not exceeding 12 months were a power to grant such licences for a period ending with a day that is no later than the day before the go-live date.\n(3) The requirement in section 21(4) of that Act to grant special amusement machine licences for a period of 12 months has effect in relation to a final month licence as if it were a requirement to grant a licence for the period beginning with the date of grant and ending with the day before the go-live date.\n(4) The amount of duty payable on a final month licence is to be calculated in the manner described in paragraph 60(6).\n(5) The Commissioners may by notice direct that Schedules 4 and 4A to BGDA 1981 and any regulations made under those Schedules are to apply to a final month licence with such modifications as may be specified in the notice.\n(6) A notice under sub-paragraph (5) must be published by the Commissioners.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2012/14/schedule/24/paragraph/61",
    "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."
}