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

Part 1Charges, rates etc

Gambling

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.