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PART 2 U.K.Excise duties and other taxes

Gaming dutyU.K.

60Rates of gaming dutyU.K.

(1)In section 11(2) of FA 1997 (rates of gaming duty) for the table substitute—

TABLE
Part of gross gaming yieldRate
The first £2,347,50015 per cent
The next £1,618,00020 per cent
The next £2,833,50030 per cent
The next £5,981,00040 per cent
The remainder50 per cent

(2)The amendment made by this section has effect in relation to accounting periods beginning on or after 1 April 2015.