{
  "url": "https://openlegislation.uk/finance-no-2-act-2017/section-45",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2017/section-45.json",
  "legislation": "ukpga/2017/32",
  "legislation_title": "Finance (No. 2) Act 2017",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2017",
  "path": "section/45",
  "kind": "section",
  "number": "45",
  "heading": "Gaming duty: rates",
  "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 £2,423,500\n15%\nThe next £1,670,500\n20%\nThe next £2,925,500\n30%\nThe next £6,175,500\n40%\nThe remainder\n50%\n”.\n(2) The amendment made by this section has effect in relation to accounting periods beginning on or after 1 April 2017.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2017/32/section/45",
    "retrieved_at": "2026-10-29T09:05:16.335265+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."
}