Finance Act 2014

122Rate of bingo dutyU.K.

This adran has no associated Nodiadau Esboniadol

(1)In section 17(1)(b) of BGDA 1981 (bingo duty chargeable at 20 per cent of bingo promotion profits), for “20” substitute “ 10 ”.

(2)The amendment made by subsection (1) has effect in relation to accounting periods beginning on or after 30 June 2014.