Part 1Charges, rates, allowances, reliefs etc
Gambling duties
22Rates of gaming duty
(1)
“Table
Part of gross gaming yield
Rate
The first £1,911,000
15 per cent
The next £1,317,000
20 per cent
The next £2,307,000
30 per cent
The next £4,869,500
40 per cent
The remainder
50 per cent”.
(2)
The amendment made by subsection (1) has effect in relation to accounting periods beginning on or after 1 April 2008.
23Amusement machine licence duty
(1)
“Table
Months for which licence granted
Category A
Category B1
Category B2
Category B3
Category B4
Category C
£
£
£
£
£
£
1
455
230
180
180
165
70
2
905
450
355
355
320
135
3
1355
675
535
535
485
200
4
1805
905
710
710
645
265
5
2260
1130
890
890
805
335
6
2710
1355
1065
1065
965
400
7
3160
1580
1245
1245
1125
465
8
3610
1805
1420
1420
1290
530
9
4065
2030
1600
1600
1450
600
10
4515
2260
1775
1775
1610
665
11
4965
2485
1955
1955
1770
730
12
5160
2580
2030
2030
1840
760”.
(2)
The amendment made by subsection (1) has effect in relation to cases where the application for the amusement machine licence is received by the Commissioners for Her Majesty's Revenue and Customs after 4pm on 14 March 2008.