{
  "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-18",
  "json_url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-18.json",
  "legislation": "ukpga/1981/63",
  "legislation_title": "Betting and Gaming Duties Act 1981",
  "legislation_url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981",
  "path": "section/18",
  "kind": "section",
  "number": "18",
  "heading": "Accounting period",
  "text": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": null,
  "status": "repealed",
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 17-20C omitted (1.4.2026) by virtue of Finance Act 2026 (c. 11), s. 88(1)(a)(3) (with Sch. 13 para. 21)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1981/63/section/18",
    "retrieved_at": "2026-10-29T10:13:41.389144+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."
}