http://www.legislation.gov.uk/id/ukpga/2000/17

Part I Excise duties

Gaming duty

16 Rates of gaming duty.

(1)

For the table in section 11(2) of the M1Finance Act 1997 (rates of gaming duty) substitute—

“ TABLE
Part of gross gaming yield
Rate
The first £470,500
2½ per cent.
The next £1,045,500
12½ per cent.
The next £1,045,500
20 per cent.
The next £1,830,000
30 per cent.
The remainder
40 per cent.”

Part of gross gaming yield	Rate
The first £470,500	2½ per cent.
The next £1,045,500	12½ per cent.
The next £1,045,500	20 per cent.
The next £1,830,000	30 per cent.
The remainder	40 per cent.”

(2)

This section has effect in relation to accounting periods beginning on or after 1st April 2000.