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Changes over time for: Cross Heading: Gaming duty

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Point in time view as at 01/03/2024.

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There are currently no known outstanding effects for the Finance Act 2021, Cross Heading: Gaming duty. Help about Changes to Legislation

Gaming dutyU.K.

108Amounts 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 £2,548,50015%
The next £1,757,00020%
The next £3,077,00030%
The next £6,494,50040%
The remainder50%.

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

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