(1)In section 17(1)(b) of BGDA 1981 (bingo duty chargeable at 22 per cent of bingo promotion profits), for “22” substitute “ 20 ”.
(2)The amendment made by subsection (1) has effect in relation to accounting periods beginning on or after 29 March 2010.
(1)In section 11(2) of FA 1997 (rates of gaming duty), for the table substitute—
| Part of gross gaming yield | Rate |
|---|---|
| The first £1,975,000 | 15 per cent |
| The next £1,361,500 | 20 per cent |
| The next £2,385,000 | 30 per cent |
| The next £5,033,500 | 40 per cent |
| The remainder | 50 per cent”. |
(2)The amendment made by subsection (1) has effect in relation to accounting periods beginning on or after 1 April 2010.
(1)In section 23(2) of BGDA 1981 (amount of duty payable on amusement machine licence), for the table substitute—
| Months for which licence granted | Category A £ | Category B1 £ | Category B2 £ | Category B3 £ | Category B4 £ | Category C £ |
|---|---|---|---|---|---|---|
| 1 | 520 | 265 | 210 | 210 | 190 | 85 |
| 2 | 1015 | 505 | 395 | 395 | 360 | 150 |
| 3 | 1520 | 760 | 605 | 605 | 545 | 225 |
| 4 | 2025 | 1015 | 800 | 800 | 725 | 300 |
| 5 | 2540 | 1270 | 1000 | 1000 | 900 | 375 |
| 6 | 3050 | 1520 | 1195 | 1195 | 1085 | 450 |
| 7 | 3555 | 1775 | 1395 | 1395 | 1265 | 520 |
| 8 | 4060 | 2025 | 1600 | 1600 | 1450 | 600 |
| 9 | 4570 | 2285 | 1800 | 1800 | 1630 | 675 |
| 10 | 5075 | 2540 | 1995 | 1995 | 1810 | 750 |
| 11 | 5580 | 2795 | 2195 | 2195 | 1990 | 820 |
| 12 | 5805 | 2905 | 2285 | 2285 | 2075 | 860”. |
(2)The amendment made by subsection (1) 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 26 March 2010.