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2. In the Gaming Duty Regulations 1997(1), in regulation 5, for the Table substitute—
“Part of the gross gaming yield | Rate |
---|---|
The first £1,185,250 | 15 per cent |
The next £817,000 | 20 per cent |
The next £1,430,750 | 30 per cent |
The next £3,020,000 | 40 per cent |
The remainder | 50 per cent” |
S.I. 1997/2196; relevant amending instruments are S.I. 2014/1930, S.I. 2015/1351.