http://www.legislation.gov.uk/id/ukpga/2005/7

Part 1Excise duties

Gaming duty

6Rates of gaming duty

(1)

For the Table in section 11(2) of FA 1997 (rates of gaming duty) substitute—

Table
Part of gross gaming yield
Rate
The first £534,500
2.5 per cent.
The next £1,186,500
12.5 per cent.
The next £1,186,500
20 per cent.
The next £2,078,000
30 per cent.
The remainder
40 per cent.

Part of gross gaming yield	Rate
The first £534,500	2.5 per cent.
The next £1,186,500	12.5 per cent.
The next £1,186,500	20 per cent.
The next £2,078,000	30 per cent.
The remainder	40 per cent.

(2)

This section has effect in relation to accounting periods beginning on or after 1st April 2005.