xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
Modifications etc. (not altering text)
C1Pt. 1 excluded by 1990 c. 19, s. 61(3) (as substituted (11.2.2005) by The Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2005 (S.I. 2005/82), regs. 1, 2(2))
(1)For the Table in section 11(2) of the M1Finance Act 1997 (rates of gaming duty) there shall be substituted—
“ Table
Part of gross gaming yield | Rate |
---|---|
The first £462,500 | 2½ per cent. |
The next £1,027,500 | 12½ per cent. |
The next £1,027,500 | 20 per cent. |
The next £1,798,500 | 30 per cent. |
The remainder | 40 per cent.” |
(2)This section has effect in relation to accounting periods beginning on or after 1st April 1999.