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Finance Act 2008

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Changes over time for: Cross Heading: Gambling duties

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Finance Act 2008, Cross Heading: Gambling duties is up to date with all changes known to be in force on or before 05 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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Gambling dutiesU.K.

22Rates of gaming dutyU.K.

(1)For the table in section 11(2) of FA 1997 substitute—

Table
Part of gross gaming yieldRate
The first £1,911,00015 per cent
The next £1,317,00020 per cent
The next £2,307,00030 per cent
The next £4,869,50040 per cent
The remainder50 per cent.

(2)The amendment made by subsection (1) has effect in relation to accounting periods beginning on or after 1 April 2008.

23Amusement machine licence dutyU.K.

(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 grantedCategory ACategory B1Category B2Category B3Category B4Category C
££££££
145523018018016570
2905450355355320135
31355675535535485200
41805905710710645265
522601130890890805335
62710135510651065965400
731601580124512451125465
836101805142014201290530
940652030160016001450600
1045152260177517751610665
1149652485195519551770730
1251602580203020301840760.

(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 4pm on 14 March 2008.

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