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Changes over time for: Cross Heading: Gaming duty
Timeline of Changes
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Status:
Point in time view as at 01/03/2024.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 2021, Cross Heading: Gaming duty.
Changes to Legislation
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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 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.
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