PART 9Other taxes and duties
Other excise duties
152Gaming duty: rates
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 £2,370,500
15 per cent
The next £1,634,000
20 per cent
The next £2,861,500
30 per cent
The next £6,040,000
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 2016.