81Amounts 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 £2,686,000 | 15% |
| The next £1,852,000 | 20% |
| The next £3,243,000 | 30% |
| The next £6,845,000 | 40% |
| The remainder | 50%”. |
(2)The amendment made by this section has effect in relation to accounting periods beginning on or after 1 April 2022.