http://www.legislation.gov.uk/id/ukpga/2021/26

PART 3Other taxes

Gaming duty

108Amounts 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 £2,548,500
15%
The next £1,757,000
20%
The next £3,077,000
30%
The next £6,494,500
40%
The remainder
50%”.

(2)

The amendment made by this section has effect in relation to accounting periods beginning on or after 1 April 2021.

Part of gross gaming yield	Rate
The first £2,548,500	15%
The next £1,757,000	20%
The next £3,077,000	30%
The next £6,494,500	40%
The remainder	50%”.