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Finance Act 2007

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Finance Act 2007, Section 7 is up to date with all changes known to be in force on or before 06 March 2025. 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

7Rates of gaming dutyU.K.

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

Table
Part of gross gaming yieldRate
The first £1,836,50015 per cent.
The next £1,266,00020 per cent.
The next £2,217,50030 per cent.
The next £4,680,00040 per cent.
The remainder50 per cent.

(2)In section 11(3) of that Act, for “40 per cent” substitute “ 50 per cent ”.

(3)The amendments made by this section have effect in relation to accounting periods beginning on or after 1st April 2007.

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