Remedy
Start free

Section 22: Provisions affecting amount of amusement machine licence duty

Finance Act 2009 · 2009 c. 10View on legislation.gov.uk

Part 1: Charges, rates, allowances, etc

BGDA 1981 is amended as follows.

Section 21 (gaming machine licences) is amended as follows.

Subsection (5) (excepted machines) is amended as follows.

In paragraph (c) (machines in case of which cost of single game does not exceed 10p and maximum value of prize for winning single game does not exceed £5)—

in sub-paragraph (i), omit the "and" at the end,
in sub-paragraph (ii), for "£5" substitute , and" £15 "
after that sub-paragraph insert—iiithe maximum cash component of the prize for winning a single game does not exceed £8,.

After that paragraph insert—

After that subsection insert—

In section 22(2) (machine in respect of which benefits for winning single game do not exceed £8 to be "small-prize machine"), for "£8" substitute ." £10 "

Section 23 (amount of duty) is amended as follows.

In subsection (3) (categories of machines), in the definition of Category C gaming machine, in paragraph (ii)—

for "50p" substitute , and" £1 "
for "£35" substitute ." £70 "

Omit subsection (5) (which is superseded by the amendment made by subsection (6)).

In consequence of the amendments made by the preceding provisions of this section, omit—

in FA 2000, in Schedule 2, paragraph 3(1)(b), and
in FA 2007, section 9(2) and (4).

The amendments made by this section are treated as having come into force on 1 June 2009.

About this text

This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.