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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 04 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.
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Changes and effects yet to be applied to Section 7:
- Sch. 24 para. 12(5)(za) inserted by 2015 c. 11 Sch. 20 para. 6(a)
- Sch. 24 para. 21A(A1) inserted by 2015 c. 11 Sch. 20 para. 7(2)
- Sch. 24 para. 4A(A1)(1) substituted for Sch. 24 para. 4A(1) by 2015 c. 11 Sch. 20 para. 3(2)
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- Sch. 24 para. 12(5)(za) inserted by 2015 c. 11 Sch. 20 para. 6(a)
- Sch. 24 para. 21A(A1) inserted by 2015 c. 11 Sch. 20 para. 7(2)
- Sch. 24 para. 4A(A1)(1) substituted for Sch. 24 para. 4A(1) by 2015 c. 11 Sch. 20 para. 3(2)
7Rates of gaming dutyU.K.
(1)For the Table in section 11(2) of FA 1997 substitute—
“Table
| Part of gross gaming yield | Rate |
|---|---|
| The first £1,836,500 | 15 per cent. |
| The next £1,266,000 | 20 per cent. |
| The next £2,217,500 | 30 per cent. |
| The next £4,680,000 | 40 per cent. |
| The remainder | 50 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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