http://www.legislation.gov.uk/id/ukpga/2012/14

PART 6Excise duties

Gambling duties

193Rates 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 £2,175,000
15 per cent
The next £1,499,500
20 per cent
The next £2,626,000
30 per cent
The next £5,542,500
40 per cent
The remainder
50 per cent”.

Part of gross gaming yield	Rate
The first £2,175,000	15 per cent
The next £1,499,500	20 per cent
The next £2,626,000	30 per cent
The next £5,542,500	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 2012.