Part 1Charges, rates, allowances etc

Gambling duties

17Rates of gaming duty

(1)

In section 11(2) of FA 1997 (rates of gaming duty), for the table substitute—
“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)

In section 23(2) of BGDA 1981 (amount of duty payable on amusement machine licence), for the table substitute—
“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.