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PART 3 U.K.Other taxes

Gaming dutyU.K.

91Amounts of gross gaming yield charged to gaming dutyU.K.

(1)In section 11(2) of FA 1997 (rates of gaming duty), for the table substitute—

TABLE
Part of gross gaming yieldRate
The first £2,471,00015%
The next £1,703,50020%
The next £2,983,00030%
The next £6,296,50040%
The remainder50%.

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