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Finance Act 2011
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- 2011 c. 11
- Part 1
- Gambling duties
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Gambling dutiesE+W+S+N.I.
17Rates of gaming dutyE+W+S+N.I.
(1)In section 11(2) of FA 1997 (rates of gaming duty), for the table substitute—
“TABLE
| Part of gross gaming yield | Rate |
|---|---|
| The first £2,067,000 | 15 per cent |
| The next £1,425,000 | 20 per cent |
| The next £2,496,000 | 30 per cent |
| The next £5,268,000 | 40 per cent |
| The remainder | 50 per cent”. |
(2)The amendment made by this section has effect in relation to accounting periods beginning on or after 1 April 2011.
18Amusement machine licence dutyE+W+S+N.I.
(1)In section 23(2) of BGDA 1981 (amount of duty payable on amusement machine licence), for the table substitute—
“TABLE
| Months for which licence granted | Category A £ | Category B1 £ | Category B2 £ | Category B3 £ | Category B4 £ | Category C £ |
|---|---|---|---|---|---|---|
| 1 | 535 | 270 | 215 | 215 | 195 | 85 |
| 2 | 1070 | 535 | 425 | 425 | 385 | 160 |
| 3 | 1605 | 805 | 635 | 635 | 575 | 240 |
| 4 | 2140 | 1070 | 845 | 845 | 765 | 320 |
| 5 | 2675 | 1340 | 1055 | 1055 | 960 | 400 |
| 6 | 3210 | 1605 | 1265 | 1265 | 1150 | 480 |
| 7 | 3745 | 1875 | 1475 | 1475 | 1340 | 555 |
| 8 | 4280 | 2140 | 1685 | 1685 | 1530 | 635 |
| 9 | 4815 | 2410 | 1895 | 1895 | 1725 | 715 |
| 10 | 5350 | 2675 | 2105 | 2105 | 1915 | 795 |
| 11 | 5885 | 2945 | 2315 | 2315 | 2105 | 875 |
| 12 | 6110 | 3055 | 2405 | 2405 | 2185 | 905”. |
(2)The amendment made by this section has effect in relation to cases where the application for the amusement machine licence is received by the Commissioners for Her Majesty's Revenue and Customs after 4 pm on 25 March 2011.
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