{
  "url": "https://openlegislation.uk/finance-act-2003/schedule-43/part-1",
  "json_url": "https://openlegislation.uk/finance-act-2003/schedule-43/part-1.json",
  "legislation": "ukpga/2003/14",
  "legislation_title": "Finance Act 2003",
  "legislation_url": "https://openlegislation.uk/finance-act-2003",
  "path": "schedule/43/part/1",
  "kind": "part",
  "number": "1",
  "heading": "Excise duties",
  "text": "(1) General betting duty\nShort title and chapter\nExtent of repeal\nBetting and Gaming Duties Act 1981 (c. 63)\nSection 5A.\nIn section 5C, subsections (2) and (3) and, in subsection (4), the words “In the case of a bet which is excluded from subsection (2) by virtue of subsection (3),”.\n(2) Bingo duty\nShort title and chapter\nExtent of repeal\nBetting and Gaming Duties Act 1981 (c. 63)\nIn Schedule 3—\n(a)paragraphs 11, 12 and 15;\n(b)paragraph 16(2)(b) and the word “or” preceding it.\n(3) Amusement machine licence duty\nShort title and chapter\nExtent of repeal\nBetting and Gaming Duties Act 1981 (c. 63)\nIn section 26—\n(a)the definition of “coin” in subsection (2);\n(b)subsection (4).\n(4) Vehicle excise duty\nShort title and chapter\nExtent of repeal\nVehicle Excise and Registration Act 1994 (c. 22)\nSection 16.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/14/schedule/43/part/1",
    "retrieved_at": "2026-10-29T09:18:27.996599+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."
}