http://www.legislation.gov.uk/id/ukpga/2016/24/enacted

PART 9Other taxes and duties

Other excise duties

152Gaming duty: rates

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 £2,370,500
15 per cent
The next £1,634,000
20 per cent
The next £2,861,500
30 per cent
The next £6,040,000
40 per cent
The remainder
50 per cent

Part of gross gaming yield	Rate
The first £2,370,500	15 per cent
The next £1,634,000	20 per cent
The next £2,861,500	30 per cent
The next £6,040,000	40 per cent
The remainder	50 per cent

2

The amendment made by this section has effect in relation to accounting periods beginning on or after 1 April 2016.