{
  "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-26N",
  "json_url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981/section-26N.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/26N",
  "kind": "section",
  "number": "26N",
  "heading": "Amounts in currencies other than sterling",
  "text": "(1) Any reference in this Part of this Act to a amount in sterling, in the context of—\n(a) the cost of playing a game, or\n(b) the amount of the prize for a game,\nincludes a reference to the equivalent amount in another currency.\n(2) The equivalent amount in another currency, in relation to any day, shall be determined by reference to the London closing exchange rate for the previous day.\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 26A inserted (10.7.2003) by Finance Act 2003 (c. 14), s. 11(2) (with s. 11(3))"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 26N: renumbered (with effect as mentioned in s. 8(2) of the amending Act) by Finance Act 2007 (c. 11), s. 8, Sch. 1 para. 1; S.I. 2007/2172, art. 2"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 26N(3)(4) omitted (with effect in accordance with Sch. 24 para. 66(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 24 para. 53(c) (with Sch. 24 paras. 59-62)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1981/63/section/26N",
    "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."
}