{
  "url": "https://openlegislation.uk/finance-act-2005/section-6",
  "json_url": "https://openlegislation.uk/finance-act-2005/section-6.json",
  "legislation": "ukpga/2005/7",
  "legislation_title": "Finance Act 2005",
  "legislation_url": "https://openlegislation.uk/finance-act-2005",
  "path": "section/6",
  "kind": "section",
  "number": "6",
  "heading": "Rates of gaming duty",
  "text": "(1) For the Table in section 11(2) of FA 1997 (rates of gaming duty) substitute—\n“\nTable\nPart of gross gaming yield\nRate\nThe first £534,500\n2.5 per cent.\nThe next £1,186,500\n12.5 per cent.\nThe next £1,186,500\n20 per cent.\nThe next £2,078,000\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 2005.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/7/section/6",
    "retrieved_at": "2026-10-29T09:16:26.978887+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."
  }
}