{
  "url": "https://openlegislation.uk/finance-act-2008/section-22",
  "json_url": "https://openlegislation.uk/finance-act-2008/section-22.json",
  "legislation": "ukpga/2008/9",
  "legislation_title": "Finance Act 2008",
  "legislation_url": "https://openlegislation.uk/finance-act-2008",
  "path": "section/22",
  "kind": "section",
  "number": "22",
  "heading": "Rates of gaming duty",
  "text": "(1) For the table in section 11(2) of FA 1997 substitute—\nTable\nPart of gross gaming yieldRate\nThe first £1,911,00015 per cent\nThe next £1,317,00020 per cent\nThe next £2,307,00030 per cent\nThe next £4,869,50040 per cent\nThe remainder50 per cent\n.\n(2) The amendment made by subsection (1) has effect in relation to accounting periods beginning on or after 1 April 2008.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/9/section/22",
    "retrieved_at": "2026-10-28T17:05:19.453822+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."
  }
}