Part II Gaming Duties
F1Remote gaming duty
Annotations:
Amendments (Textual)
26CThe rate
1
Remote gaming duty is chargeable at the rate of 15% of P's remote gaming profits for an accounting period.
2
P's remote gaming profits for an accounting period are—
a
the amount of P's remote gaming receipts for the period (calculated in accordance with section 26E), minus
b
the amount of P's expenditure for the period on remote gaming winnings (calculated in accordance with section 26F).
Ss. 26A-26M and cross-heading inserted (with effect as mentioned in s. 8(2) of the amending Act) by Finance Act 2007 (c. 11), s. 8, Sch. 1 para. 2; S.I. 2007/2172, art. 2