http://www.legislation.gov.uk/ukpga/1981/63/section/21/2009-06-01Betting and Gaming Duties Act 1981An Act to consolidate certain enactments concerning the duties of excise relating to betting and gaming.1987-03-01texttext/xmlenStatute Law Database2026-05-05Expert Participation2009-06-01 Part II 211Except in the cases specified in Part I of Schedule 4 to this Act, no amusement machine (other than an excepted machine) shall be provided for play on any premises situated in the United Kingdom unless there is for the time being in force a licence granted under this Part of this Act with respect to the premises or the machine.2Such a licence shall be known as an amusement machine licenceand, if it is granted with respect to a machine, rather than with respect to premises, as a special amusement machine licence.3An amusement machine licence may be granted for a period of a month, or of any number of months not exceeding twelve, beginning on any day of any month.4A special amusement machine licence shall be granted only—afor a small prize machine,bif conditions prescribed by the Commissioners by regulations are satisfied in relation to the application for the licence, the applicant and the machine, andcfor a period of twelve months.5The following are excepted machines—amachines that are not gaming machines,ba gaming machine in respect of which—ithe cost of a single game does not exceed 30p,iithe maximum value of the prize for winning a single game does not exceed £8, andiiithe maximum cash component of the prize for winning a single game does not exceed £5,ca gaming machine in respect of which—ithe cost of a single game does not exceed 10p, ...iithe maximum value of the prize for winning a single game does not exceed £15, andiiithe maximum cash component of the prize for winning a single game does not exceed £8,caa gaming machine in respect of which—ithe cost of a single game does not exceed £1,iithe maximum value of the prize for winning a single game does not exceed £50, andiiiany prize that can be won is neither money nor something that can be exchanged for or used in place of money or that can be exchanged for something other than money, anddtwo-penny machines.6To the extent that a prize consists of anything other than money, its value for the purposes of this section and sections 22 and 23 below is—ain the case of a voucher or token that may be exchanged for, or used in place of, an amount of money, that amount,bin the case of a voucher or token that does not fall within paragraph (a) and that may be exchanged for something other than money, the cost that the person providing the machine would incur in obtaining that thing from a person who is not a connected person, andcin any other case, the cost that the person providing the machine would incur in obtaining the prize from a person who is not a connected person.7Section 839 of the Income and Corporation Taxes Act 1988 (connected persons) applies for the purposes of subsection (6).S. 21 substituted by Finance Act 1984 (c. 43, SIF 12:2), s. 7(1)(2) Sch. 3 Pt. I para. 2Words in s. 21(1) substituted (1.5.1995) by 1995 c. 4, s. 14, Sch. 3 para. 2(1)(a).Words in s. 21(1) substituted (27.7.1993 with application in relation to licences for any period beginning on or after 1.11.1993) by 1993 c. 34, s. 16(2)(9)Words in s. 21(1) substituted (1.5.1995) by 1995 c. 4, s. 14, Sch. 3 para. 2(1)(a).Words substituted by Finance Act 1985 (c. 54, SIF 12:2), s. 8, Sch. 5 Pt. I para. 1(1)Words following “force” in subsection (1) to the end of subsection (2) substituted (1.5.1995) by 1995 c. 4, s. 6, Sch. 3 para. 3(2).Words in s. 21(1) inserted (29.4.1996) by 1996 c. 8, s. 12(1).Words in s. 21(2) substituted (1.5.1995) by 1995 c. 4, s. 14, Sch. 3 para. 2(1)(b).Words in s. 21(2) inserted (29.4.1996) by 1996 c. 8, s. 12(2).S. 21(3) substituted (3.5.1994) by 1994 c. 9, s. 6, Sch. 3 para. 1(2).S. 21(3) extended (1.5.1994 with effect as mentioned in Sch. 3 para. 5 of the amending act) by 1994 c. 9, s. 6, Sch. 3 para. 5(5)(6).S. 21(3) extended (3.5.1994 with effect in relation to gaming machine licences granted for any period beginning on or after 1.4.1994) by 1994 c. 9, s. 6, Sch. 3 para. 4(3)(4).Words in s. 21(3) substituted (1.5.1995) by 1995 c. 4, s. 14, Sch. 3 para. 2(1)(c).S. 21(4)(5) substituted (with effect as mentioned in s. 12(8) of the amending Act) for s. 21(3AA)-(3E) by Finance Act 2006 (c. 25), s. 12(1) (with s. 12(9)-(11))S. 21(6)(7) inserted (1.6.2009 retrospective) by Finance Act 2009 (c. 10), s. 22(6)(12)S. 21(5)(ca) inserted (1.6.2009 retrospective) by Finance Act 2009 (c. 10), s. 22(5)(12)Word in s. 21(5)(c)(i) omitted (1.6.2009 retrospective) by virtue of Finance Act 2009 (c. 10), s. 22(4)(a)(12)S. 21(5)(c)(iii) inserted (1.6.2009 retrospective) by Finance Act 2009 (c. 10), s. 22(4)(c)(12)S. 21(5)(c)(ii) substituted (1.6.2009 retrospective) by Finance Act 2009 (c. 10), s. 22(4)(b)(12)