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Finance Act 2006
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- Deddfau Cyhoeddus Cyffredinol y Deyrnas Unedig
- 2006 c. 25
- Part 1
- Betting and gaming duties
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Changes over time for: Cross Heading: Betting and gaming duties
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There are currently no known outstanding effects for the Finance Act 2006, Cross Heading: Betting and gaming duties.
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Betting and gaming dutiesU.K.
9General betting duty: gaming machinesU.K.
(1)In section 2(2) of the Betting and Gaming Duties Act 1981 (c. 63) (general betting duty: exemptions) after paragraph (c) add— “, or
(d)a bet made using a gaming machine, within the meaning of section 23 of the Value Added Tax Act 1994.”
(2)This section shall have effect in respect of anything done on or after 6th December 2005 (with the reference to section 23 of the Value Added Tax Act 1994 being a reference to that definition as it is treated as having effect in relation to things done on or after that date by virtue of section 16(6) and (7) below).
10Rates of gaming dutyU.K.
(1)For the Table in section 11(2) of FA 1997 (rates of gaming duty) substitute—
“Table
| Part of gross gaming yield | Rate |
|---|---|
| The first £546,500 | 2.5 per cent. |
| The next £1,212,500 | 12.5 per cent. |
| The next £1,212,500 | 20 per cent. |
| The next £2,124,000 | 30 per cent. |
| The remainder | 40 per cent.” |
(2)This section has effect in relation to accounting periods beginning on or after 1st April 2006.
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