{
  "url": "https://openlegislation.uk/finance-act-2007/section-7",
  "json_url": "https://openlegislation.uk/finance-act-2007/section-7.json",
  "legislation": "ukpga/2007/11",
  "legislation_title": "Finance Act 2007",
  "legislation_url": "https://openlegislation.uk/finance-act-2007",
  "path": "section/7",
  "kind": "section",
  "number": "7",
  "heading": "Rates of gaming duty",
  "text": "(1) For the Table in section 11(2) of FA 1997 substitute—\n“\nTable\nPart of gross gaming yield\nRate\nThe first £1,836,500\n15 per cent.\nThe next £1,266,000\n20 per cent.\nThe next £2,217,500\n30 per cent.\nThe next £4,680,000\n40 per cent.\nThe remainder\n50 per cent.\n”\n(2) In section 11(3) of that Act, for “40 per cent” substitute “ 50 per cent ”.\n(3) The amendments made by this section have effect in relation to accounting periods beginning on or after 1st April 2007.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/11/section/7",
    "retrieved_at": "2026-10-29T09:12:51.142391+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."
}