http://www.legislation.gov.uk/id/ukpga/2004/12

Part 1Excise duties

Betting and gaming duties

16Rates 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 £516,500
2.5 per cent.
The next £1,146,500
12.5 per cent.
The next £1,146,500
20 per cent.
The next £2,007,500
30 per cent.
The remainder
40 per cent.

Part of gross gaming yield	Rate
The first £516,500	2.5 per cent.
The next £1,146,500	12.5 per cent.
The next £1,146,500	20 per cent.
The next £2,007,500	30 per cent.
The remainder	40 per cent.

2

This section has effect in relation to accounting periods beginning on or after 1st April 2004.