Part 1Charges, rates, allowances etc
Gambling duties
17Rates of gaming duty
(1)
“TABLE
Part of gross gaming yield
Rate
The first £2,067,000
15 per cent
The next £1,425,000
20 per cent
The next £2,496,000
30 per cent
The next £5,268,000
40 per cent
The remainder
50 per cent”.
(2)
The amendment made by this section has effect in relation to accounting periods beginning on or after 1 April 2011.
18Amusement machine licence duty
(1)
“TABLE
Months for which licence granted
Category A
Category B1
Category B2
Category B3
Category B4
Category C
£
£
£
£
£
£
1
535
270
215
215
195
85
2
1070
535
425
425
385
160
3
1605
805
635
635
575
240
4
2140
1070
845
845
765
320
5
2675
1340
1055
1055
960
400
6
3210
1605
1265
1265
1150
480
7
3745
1875
1475
1475
1340
555
8
4280
2140
1685
1685
1530
635
9
4815
2410
1895
1895
1725
715
10
5350
2675
2105
2105
1915
795
11
5885
2945
2315
2315
2105
875
12
6110
3055
2405
2405
2185
905”.
(2)
The amendment made by this section 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 4 pm on 25 March 2011.