{
  "url": "https://openlegislation.uk/finance-act-2021/section-108",
  "json_url": "https://openlegislation.uk/finance-act-2021/section-108.json",
  "legislation": "ukpga/2021/26",
  "legislation_title": "Finance Act 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2021",
  "path": "section/108",
  "kind": "section",
  "number": "108",
  "heading": "Amounts of gross gaming yield charged to gaming duty",
  "text": "(1) In section 11(2) of FA 1997 (rates of gaming duty), for the table substitute—\nTABLE\nPart of gross gaming yieldRate\nThe first £2,548,50015%\nThe next £1,757,00020%\nThe next £3,077,00030%\nThe next £6,494,50040%\nThe remainder50%\n.\n(2) The amendment made by this section has effect in relation to accounting periods beginning on or after 1 April 2021.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2021/26/section/108",
    "retrieved_at": "2026-10-28T16:58:57.317251+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."
  }
}