{
  "url": "https://openlegislation.uk/finance-act-2004/section-16",
  "json_url": "https://openlegislation.uk/finance-act-2004/section-16.json",
  "legislation": "ukpga/2004/12",
  "legislation_title": "Finance Act 2004",
  "legislation_url": "https://openlegislation.uk/finance-act-2004",
  "path": "section/16",
  "kind": "section",
  "number": "16",
  "heading": "Rates of gaming duty",
  "text": "(1) For the Table in section 11(2) of the Finance Act 1997 (c. 16) (rates of gaming duty) substitute—\n“\nTable\nPart of gross gaming yield\nRate\nThe first £516,500\n2.5 per cent.\nThe next £1,146,500\n12.5 per cent.\nThe next £1,146,500\n20 per cent.\nThe next £2,007,500\n30 per cent.\nThe remainder\n40 per cent.\n”\n(2) This section has effect in relation to accounting periods beginning on or after 1st April 2004.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2004/12/section/16",
    "retrieved_at": "2026-10-29T09:17:16.113356+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."
  }
}