{
  "url": "https://openlegislation.uk/finance-act-2006/schedule-26/part-2",
  "json_url": "https://openlegislation.uk/finance-act-2006/schedule-26/part-2.json",
  "legislation": "ukpga/2006/25",
  "legislation_title": "Finance Act 2006",
  "legislation_url": "https://openlegislation.uk/finance-act-2006",
  "path": "schedule/26/part/2",
  "kind": "part",
  "number": "2",
  "heading": "Value added tax",
  "text": "Gaming machines\nShort title and chapter\nExtent of repeal\nBetting and Gaming Duties Act 1981 (c. 63)\nThe word “or” immediately after section 2(2)(b).\nValue Added Tax Act 1994 (c. 23)\nIn section 23(1), the words “to play”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2006/25/schedule/26/part/2",
    "retrieved_at": "2026-10-29T09:14:22.939634+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."
}