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Finance Act 2001

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7 Rates of gaming dutyU.K.

(1)For the table in section 11(2) of the Finance Act 1997 (c. 16) (rates of gaming duty) substitute—

TABLE

Part of gross gaming yieldRate
The first £484,5002.5 per cent.
The next £1,076,00012.5 per cent.
The next £1,076,00020 per cent.
The next £1,883,50030 per cent.
The remainder40 per cent.

(2)This section has effect in relation to accounting periods beginning on or after 1st April 2001.

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