http://www.legislation.gov.uk/id/ukpga/2014/26

PART 2Excise duties and other taxes

Gaming duty

121Rates 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 £2,302,000
15 per cent
The next £1,587,000
20 per cent
The next £2,779,000
30 per cent
The next £5,865,500
40 per cent
The remainder
50 per cent

Part of gross gaming yield	Rate
The first £2,302,000	15 per cent
The next £1,587,000	20 per cent
The next £2,779,000	30 per cent
The next £5,865,500	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 2014.