Explanatory Notes

Finance Act 2010

2010 CHAPTER 13

8 April 2010

Introduction

Section 20: Rates of Gaming Duty

Details of the Section

2.Subsection (1) substitutes a new table for the existing table in section 11(2) of the Finance Act 1997 which has the effect of increasing the gross gaming yield bands for gaming duty.

3.Subsection (2) provides for this change to have effect for accounting periods beginning on or after 1 April 2010.