Part 1Charges, rates, thresholds etc
Gambling
7Rates of gaming duty
1
For the Table in section 11(2) of FA 1997 substitute—
Table
Part of gross gaming yield
Rate
The first £1,836,500
15 per cent.
The next £1,266,000
20 per cent.
The next £2,217,500
30 per cent.
The next £4,680,000
40 per cent.
The remainder
50 per cent.
2
In section 11(3) of that Act, for “40 per cent” substitute “
50 per cent
”
.
3
The amendments made by this section have effect in relation to accounting periods beginning on or after 1st April 2007.
8Remote gaming duty
1
Schedule 1 contains amendments of and relating to Part 2 of BGDA 1981 (gaming duties) imposing a remote gaming duty.
2
The amendments made by Schedule 1 have effect in respect of the provision of facilities on or after a date appointed by the Commissioners for Her Majesty's Revenue and Customs by order made by statutory instrument.
I19Amusement machine licence duty
1
Section 23 of BGDA 1981 (amount of duty payable on amusement machine licence) is amended as follows.
F12
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3
After subsection (6) insert—
7
The Commissioners may by order substitute for a sum for the time being specified in subsection (3) such higher sum as they consider appropriate.
F24
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