http://www.legislation.gov.uk/id/ukpga/2010/13/part/1

Part 1Charges, rates etc

Gambling

19Rate of bingo duty

1

In section 17(1)(b) of BGDA 1981 (bingo duty chargeable at 22 per cent of bingo promotion profits), for “22” substitute “ 20 ”.

2

The amendment made by subsection (1) has effect in relation to accounting periods beginning on or after 29 March 2010.

20Rates of gaming duty

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 £1,975,000
15 per cent
The next £1,361,500
20 per cent
The next £2,385,000
30 per cent
The next £5,033,500
40 per cent
The remainder
50 per cent

Part of gross gaming yield	Rate
The first £1,975,000	15 per cent
The next £1,361,500	20 per cent
The next £2,385,000	30 per cent
The next £5,033,500	40 per cent
The remainder	50 per cent

2

The amendment made by subsection (1) has effect in relation to accounting periods beginning on or after 1 April 2010.

21Amusement machine licence duty

1

In section 23(2) of BGDA 1981 (amount of duty payable on amusement machine licence), for the table substitute—

TABLE
Months for which licence granted
Category A £
Category B1 £
Category B2 £
Category B3 £
Category B4 £
Category C £
1
520
265
210
210
190
85
2
1015
505
395
395
360
150
3
1520
760
605
605
545
225
4
2025
1015
800
800
725
300
5
2540
1270
1000
1000
900
375
6
3050
1520
1195
1195
1085
450
7
3555
1775
1395
1395
1265
520
8
4060
2025
1600
1600
1450
600
9
4570
2285
1800
1800
1630
675
10
5075
2540
1995
1995
1810
750
11
5580
2795
2195
2195
1990
820
12
5805
2905
2285
2285
2075
860

Months for which licence granted	Category A £	Category B1 £	Category B2 £	Category B3 £	Category B4 £	Category C £
1	520	265	210	210	190	85
2	1015	505	395	395	360	150
3	1520	760	605	605	545	225
4	2025	1015	800	800	725	300
5	2540	1270	1000	1000	900	375
6	3050	1520	1195	1195	1085	450
7	3555	1775	1395	1395	1265	520
8	4060	2025	1600	1600	1450	600
9	4570	2285	1800	1800	1630	675
10	5075	2540	1995	1995	1810	750
11	5580	2795	2195	2195	1990	820
12	5805	2905	2285	2285	2075	860

2

The amendment made by subsection (1) has effect in relation to cases where the application for the amusement machine licence is received by the Commissioners for Her Majesty's Revenue and Customs after 4 pm on 26 March 2010.