Section 91 Amounts of gross gaming yield charged to 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 £2,471,000 15%
The next £1,703,500 20%
The next £2,983,000 30%
The next £6,296,500 40%
The remainder 50%
”.

Part of gross gaming yield	Rate
The first £2,471,000	15%
The next £1,703,500	20%
The next £2,983,000	30%
The next £6,296,500	40%
The remainder	50%

(2)

The amendment made by this section has effect in relation to accounting periods beginning on or after 1 April 2020.