Finance Act 2010

19Rate of bingo dutyU.K.

This section has no associated Explanatory Notes

(1)In section 17(1)(b) of BGDA 1981 (bingo duty chargeable at 22 per cent of bingo promotion profits), for “22” substitute “ 20 ”.

(2)The amendment made by subsection (1) has effect in relation to accounting periods beginning on or after 29 March 2010.