http://www.legislation.gov.uk/id/ukpga/2002/23

Part 1Excise duties

Betting and gaming duties

10 Rates 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 £488,000
2.5 per cent.
The next £1,083,500
12.5 per cent.
The next £1,083,500
20 per cent.
The next £1,897,000
30 per cent.
The remainder
40 per cent.

Part of gross gaming yield	Rate
The first £488,000	2.5 per cent.
The next £1,083,500	12.5 per cent.
The next £1,083,500	20 per cent.
The next £1,897,000	30 per cent.
The remainder	40 per cent.

2

This section has effect in relation to accounting periods beginning on or after 1st April 2002.