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Finance Act 2001
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7Rates of gaming duty
(1)For the table in section 11(2) of the Finance Act 1997 (c. 16) (rates of gaming duty) substitute—
TABLE
| Part of gross gaming yield | Rate |
|---|---|
| The first £484,500 | 2.5 per cent. |
| The next £1,076,000 | 12.5 per cent. |
| The next £1,076,000 | 20 per cent. |
| The next £1,883,500 | 30 per cent. |
| The remainder | 40 per cent. |
(2)This section has effect in relation to accounting periods beginning on or after 1st April 2001.
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