http://www.legislation.gov.uk/id/ukpga/2013/29

PART 4Excise duties and other taxes

Gambling

183Rates 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 £2,242,500
15 per cent
The next £1,546,000
20 per cent
The next £2,707,500
30 per cent
The next £5,714,500
40 per cent
The remainder
50 per cent”.

Part of gross gaming yield	Rate
The first £2,242,500	15 per cent
The next £1,546,000	20 per cent
The next £2,707,500	30 per cent
The next £5,714,500	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 2013.

184Combined bingo

(1)

Section 20A of BGDA 1981 (combined bingo) is amended as follows.

(2)

In subsection (3) for the words from the beginning to “second promoter”)—” substitute “Where money representing such payments (so far as they constituted stakes hazarded in the combined bingo) is paid in an accounting period by one promoter of the bingo (“the first promoter”) to another (“the second promoter”), to the extent that the money is used (directly or indirectly) to provide bingo winnings for combined bingo promoted by the second promoter—”.

(3)

Omit subsection (4).

(4)

The amendments made by this section have effect in relation to accounting periods beginning on or after the day on which this Act is passed.