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					<dc:identifier>http://www.legislation.gov.uk/ukpga/2021/26/section/108/enacted</dc:identifier><dc:title>Finance Act 2021</dc:title><dc:language>en</dc:language><dc:publisher>King's Printer of Acts of Parliament</dc:publisher><dc:modified>2023-12-06</dc:modified>
					
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					<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/ukpga/2021/26/contents/enacted" title="Table of Contents"/>
					
					<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2021/26/section/108/2021-06-10" title="2021-06-10"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2021/26/section/108" title="current"/>
					
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</ukm:DocumentClassification><ukm:Year Value="2021"/><ukm:Number Value="26"/><ukm:EnactmentDate Date="2021-06-10"/><ukm:ISBN Value="9780105701279"/><ukm:UnappliedEffects><ukm:UnappliedEffect Type="inserted (cond.)" RequiresApplied="false" AffectingNumber="26" Row="614" AffectedYear="2021" AffectedClass="UnitedKingdomPublicGeneralAct" Modified="2026-03-27T17:28:43Z" AffectedProvisions="Sch. 21 para. 11(3)(aa)" URI="http://www.legislation.gov.uk/id/effect/key-2294fa208952bc86b7c3816978d6faac" Comments="Editor: please note the instruction in Sch. 21 para. 11(5) to check if 2020 c. 14, Sch. 11 para. 6 has come into force and carry out the amendment accordingly or mark as not required. - Reviewer: please note that amendment is for 1979 c. 5." AffectedURI="http://www.legislation.gov.uk/id/ukpga/2021/26" AffectingEffectsExtent="E+W+S+N.I." EffectId="key-2294fa208952bc86b7c3816978d6faac" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingYear="2021" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2021/26" AffectingProvisions="Sch. 21 para. 11(5)(b)" AffectedNumber="26"><ukm:AffectedTitle>Finance Act 2021</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-21" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21">Sch. 21 </ukm:Section><ukm:Section Ref="schedule-21-paragraph-11-3-aa" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21/paragraph/11/3/aa" FoundRef="schedule-21-paragraph-11">para. 11(3)(aa)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2021</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-21" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21">Sch. 21 </ukm:Section><ukm:Section Ref="schedule-21-paragraph-11-5-b" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21/paragraph/11/5/b">para. 11(5)(b)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-102-2" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/section/102/2">s. 102(2)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Date="2022-04-01" Qualification="wholly in force"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectingEffectsExtent="E+W+S+N.I." AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/11" RequiresApplied="true" AffectedProvisions="s. 49(2A)" AffectingProvisions="s. 105(3)(b)" AffectedNumber="26" AffectedYear="2021" Created="2026-03-30T09:03:22Z" AffectingNumber="11" AffectingYear="2026" AffectingClass="UnitedKingdomPublicGeneralAct" EffectId="key-6298de3dd74628b287dedce22c7c4a30" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2021/26" Type="inserted" Row="439" URI="http://www.legislation.gov.uk/id/effect/ukpga-2026-11-5l4rvn96-439" AffectedClass="UnitedKingdomPublicGeneralAct"><ukm:AffectedTitle>Finance Act 2021</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-49-2A" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/section/49/2A" FoundRef="section-49">s. 49(2A)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="section-105-3-b" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/105/3/b">s. 105(3)(b)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-107" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/107">s. 107</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Date="2026-03-18" Qualification="for specified purposes"/><ukm:InForce Applied="false" Date="2027-04-01" Qualification="in force in so far as not already in force"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectedProvisions="s. 49(7A)" EffectId="key-657a7d2fbe50011d4aa826526dc12d46" URI="http://www.legislation.gov.uk/id/effect/ukpga-2026-11-5l4rvn96-440" Created="2026-03-30T09:03:22Z" AffectedYear="2021" Type="inserted" RequiresApplied="true" AffectedNumber="26" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingYear="2026" Row="440" AffectingEffectsExtent="E+W+S+N.I." AffectingNumber="11" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingProvisions="s. 105(3)(c)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2021/26" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/11"><ukm:AffectedTitle>Finance Act 2021</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-49-7A" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/section/49/7A" FoundRef="section-49">s. 49(7A)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="section-105-3-c" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/105/3/c">s. 105(3)(c)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-107" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/107">s. 107</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Date="2026-03-18" Qualification="for specified purposes"/><ukm:InForce Applied="false" Date="2027-04-01" Qualification="in force in so far as not already in force"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect URI="http://www.legislation.gov.uk/id/effect/ukpga-2026-11-5l4rvn96-443" Row="443" AffectedProvisions="s. 49A 49B" Type="inserted" Comments="Contains power in ss. 49A, 49B" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedYear="2021" RequiresApplied="true" Created="2026-03-30T09:03:22Z" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedNumber="26" AffectingProvisions="s. 105(4)" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/11" AffectingYear="2026" EffectId="key-eba01ff9e4665f5a7a6846597c629712" AffectingEffectsExtent="E+W+S+N.I." AffectingNumber="11" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2021/26"><ukm:AffectedTitle>Finance Act 2021</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="section-49A" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/section/49A" err:Ref="Section missing in legislation" Missing="true">s. 49A</ukm:Section> <ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="section-49B" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/section/49B" err:Ref="Section missing in legislation" Missing="true">49B</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="section-105-4" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/105/4">s. 105(4)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-107" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/107">s. 107</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Date="2026-03-18" Qualification="for specified purposes"/><ukm:InForce Applied="false" Date="2027-04-01" Qualification="in force in so far as not already in force"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect EffectId="key-d3a9b80361f7b981bf9e16fa87414ac3" AffectedYear="2021" URI="http://www.legislation.gov.uk/id/effect/ukpga-2026-11-5l4rvn96-628" AffectingYear="2026" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/11" AffectingProvisions="s. 262(3)" AffectedProvisions="Sch. 24 para. 6A and cross-heading" Type="inserted" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingNumber="11" Created="2026-03-30T09:03:22Z" RequiresApplied="true" Row="628" AffectingEffectsExtent="E+W+S+N.I." 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					<ukm:Alternatives><ukm:Alternative URI="http://www.legislation.gov.uk/ukpga/2021/26/pdfs/ukpga_20210026_en.pdf" Date="2021-06-15" Size="2203634"/></ukm:Alternatives>
					
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				</ukm:Metadata><Primary><Body DocumentURI="http://www.legislation.gov.uk/ukpga/2021/26/body/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2021/26/body" NumberOfProvisions="157" NumberFormat="default"><Part DocumentURI="http://www.legislation.gov.uk/ukpga/2021/26/part/3/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2021/26/part/3" NumberOfProvisions="32" id="part-3"><Number>PART 3</Number><Title>Other taxes</Title><Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/2021/26/part/3/crossheading/gaming-duty/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2021/26/part/3/crossheading/gaming-duty" NumberOfProvisions="1" id="part-3-crossheading-gaming-duty"><Title>Gaming duty</Title><P1group><Title>Amounts of gross gaming yield charged to gaming duty</Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2021/26/section/108/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2021/26/section/108" id="section-108">
<Pnumber>108</Pnumber>
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<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2021/26/section/108/1/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2021/26/section/108/1" id="section-108-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>In section 11(2) of FA 1997 (rates of gaming duty), for the table substitute—</Text>
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<Title>TABLE</Title>
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<tbody><tr><td xmlns:fo="http://www.w3.org/1999/XSL/Format" fo:border-top-style="solid" fo:border-top-width="0.5pt" colspan="1" rowspan="1">Part of gross gaming yield</td><td xmlns:fo="http://www.w3.org/1999/XSL/Format" fo:border-left-style="solid" fo:border-left-width="0.5pt" fo:border-top-style="solid" fo:border-top-width="0.5pt" colspan="1" rowspan="1">Rate</td></tr><tr><td xmlns:fo="http://www.w3.org/1999/XSL/Format" fo:border-top-style="solid" fo:border-top-width="0.5pt" colspan="1" rowspan="1">The first £2,548,500</td><td xmlns:fo="http://www.w3.org/1999/XSL/Format" fo:border-left-style="solid" fo:border-left-width="0.5pt" fo:border-top-style="solid" fo:border-top-width="0.5pt" colspan="1" rowspan="1">15% </td></tr><tr><td xmlns:fo="http://www.w3.org/1999/XSL/Format" fo:border-top-style="solid" fo:border-top-width="0.5pt" colspan="1" rowspan="1">The next £1,757,000</td><td xmlns:fo="http://www.w3.org/1999/XSL/Format" fo:border-left-style="solid" fo:border-left-width="0.5pt" fo:border-top-style="solid" fo:border-top-width="0.5pt" colspan="1" rowspan="1">20%</td></tr><tr><td xmlns:fo="http://www.w3.org/1999/XSL/Format" fo:border-top-style="solid" fo:border-top-width="0.5pt" colspan="1" rowspan="1">The next £3,077,000</td><td xmlns:fo="http://www.w3.org/1999/XSL/Format" fo:border-left-style="solid" fo:border-left-width="0.5pt" fo:border-top-style="solid" fo:border-top-width="0.5pt" colspan="1" rowspan="1">30%</td></tr><tr><td xmlns:fo="http://www.w3.org/1999/XSL/Format" fo:border-top-style="solid" fo:border-top-width="0.5pt" colspan="1" rowspan="1">The next £6,494,500</td><td xmlns:fo="http://www.w3.org/1999/XSL/Format" fo:border-left-style="solid" fo:border-left-width="0.5pt" fo:border-top-style="solid" fo:border-top-width="0.5pt" colspan="1" rowspan="1">40%</td></tr><tr><td xmlns:fo="http://www.w3.org/1999/XSL/Format" fo:border-top-style="solid" fo:border-top-width="0.5pt" fo:border-bottom-style="solid" fo:border-bottom-width="0.5pt" colspan="1" rowspan="1">The remainder</td><td xmlns:fo="http://www.w3.org/1999/XSL/Format" fo:border-left-style="solid" fo:border-left-width="0.5pt" fo:border-top-style="solid" fo:border-top-width="0.5pt" fo:border-bottom-style="solid" fo:border-bottom-width="0.5pt" colspan="1" rowspan="1">50%</td></tr></tbody>
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<AppendText>.</AppendText>
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<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2021/26/section/108/2/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2021/26/section/108/2" id="section-108-2">
<Pnumber>2</Pnumber>
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<Text>The amendment made by this section has effect in relation to accounting periods beginning on or after 1 April 2021.</Text>
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