http://www.legislation.gov.uk/id/ukpga/2017/32

PART 2Indirect taxes

45Gaming duty: rates

(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 £2,423,500
15%
The next £1,670,500
20%
The next £2,925,500
30%
The next £6,175,500
40%
The remainder
50%”.

Part of gross gaming yield	Rate
The first £2,423,500	15%
The next £1,670,500	20%
The next £2,925,500	30%
The next £6,175,500	40%
The remainder	50%”.

(2)

The amendment made by this section has effect in relation to accounting periods beginning on or after 1 April 2017.