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Finance Act 1998

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11 Rates of gaming duty.U.K.

(1)For the Table in section 11(2) of the M1Finance Act 1997 (rates of gaming duty) there shall be substituted the following table—

Table
Part of gross gaming yieldRate
The first £450,0002½ per cent.
The next £1,000,000 12½ per cent.
The next £1,000,00020 per cent.
The next £1,750,00030 per cent.
The remainder40 per cent.

(2)In section 11(3) of that Act (rate of duty for unregistered gaming), for “ 131/3per cent." there shall be substituted “ 40 per cent. ”

(3)This section has effect in relation to accounting periods beginning on or after 1st April 1998.

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