{
  "url": "https://openlegislation.uk/finance-act-1998/section-11",
  "json_url": "https://openlegislation.uk/finance-act-1998/section-11.json",
  "legislation": "ukpga/1998/36",
  "legislation_title": "Finance Act 1998",
  "legislation_url": "https://openlegislation.uk/finance-act-1998",
  "path": "section/11",
  "kind": "section",
  "number": "11",
  "heading": "Rates of gaming duty.",
  "text": "(1) For the Table in section 11(2) of the Finance Act 1997 (rates of gaming duty) there shall be substituted the following table—\n“\nTable\nPart of gross gaming yield\nRate\nThe first £450,000\n2½ per cent.\nThe next £1,000,000\n12½ per cent.\nThe next £1,000,000\n20 per cent.\nThe next £1,750,000\n30 per cent.\nThe remainder\n40 per cent.\n”\n(2) In section 11(3) of that Act (rate of duty for unregistered gaming), for “ 131/3per cent.\" there shall be substituted “ 40 per cent. ”\n(3) This section has effect in relation to accounting periods beginning on or after 1st April 1998.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1997 c. 16."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1998/36/section/11",
    "retrieved_at": "2026-10-29T09:22:30.566925+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}