http://www.legislation.gov.uk/id/ukpga/1999/16/part/I/enacted

Part IExcise duties

Betting and gaming duties

6Rate of pool betting duty

1

In section 7(1) of the [1981 c. 63] Betting and Gaming Duties Act 1981 (rate of pool betting duty), for “26.50 per cent.” there shall be substituted “17.50 per cent.”

2

This section has effect in relation to bets the stake money on which is or has been paid on or after 28th March 1999.

7Rates of gaming duty

1

For the Table in section 11(2) of the [1997 c. 16] Finance Act 1997 (rates of gaming duty) there shall be substituted—

Table
Part of gross gaming yield
Rate
The first £462,500
2½ per cent.
The next £1,027,500
12½ per cent.
The next £1,027,500
20 per cent.
The next £1,798,500
30 per cent.
The remainder
40 per cent.

Part of gross gaming yield	Rate
The first £462,500	2½ per cent.
The next £1,027,500	12½ per cent.
The next £1,027,500	20 per cent.
The next £1,798,500	30 per cent.
The remainder	40 per cent.

2

This section has effect in relation to accounting periods beginning on or after 1st April 1999.