{
  "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-44",
  "json_url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-44.json",
  "legislation": "ukpga/2012/14",
  "legislation_title": "Finance Act 2012",
  "legislation_url": "https://openlegislation.uk/finance-act-2012",
  "path": "schedule/24/paragraph/44",
  "kind": "paragraph",
  "number": "44",
  "heading": null,
  "text": "(1) Section 26H of BGDA 1981 (exemptions from remote gaming duty) is amended as follows.\n(2) After subsection (2A) insert—\n“(2B) Subsection (2) does not apply in cases where the other gambling tax is machine games duty.”\n(3) In subsection (3), before paragraph (b) insert—\n“(aa) machine games duty,”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2012/14/schedule/24/paragraph/44",
    "retrieved_at": "2026-10-29T09:08:44.989153+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."
}