http://www.legislation.gov.uk/id/ukpga/2020/14/part/3

PART 3Other taxes

Gaming duty

91Amounts of gross gaming yield charged to 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 £2,471,000
15%
The next £1,703,500
20%
The next £2,983,000
30%
The next £6,296,500
40%
The remainder
50%

Part of gross gaming yield	Rate
The first £2,471,000	15%
The next £1,703,500	20%
The next £2,983,000	30%
The next £6,296,500	40%
The remainder	50%

2

The amendment made by this section has effect in relation to accounting periods beginning on or after 1 April 2020.