{
  "url": "https://openlegislation.uk/finance-act-2010/section-20",
  "json_url": "https://openlegislation.uk/finance-act-2010/section-20.json",
  "legislation": "ukpga/2010/13",
  "legislation_title": "Finance Act 2010",
  "legislation_url": "https://openlegislation.uk/finance-act-2010",
  "path": "section/20",
  "kind": "section",
  "number": "20",
  "heading": "Rates of gaming duty",
  "text": "(1) In section 11(2) of FA 1997 (rates of gaming duty), for the table substitute—\n“\nTABLE\nPart of gross gaming yield\nRate\nThe first £1,975,000\n15 per cent\nThe next £1,361,500\n20 per cent\nThe next £2,385,000\n30 per cent\nThe next £5,033,500\n40 per cent\nThe remainder\n50 per cent\n”.\n(2) The amendment made by subsection (1) has effect in relation to accounting periods beginning on or after 1 April 2010.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/13/section/20",
    "retrieved_at": "2026-10-29T09:10:09.149991+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."
  }
}