# Finance Act 2021, Section 108: 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 yieldRate
The first £2,548,50015%
The next £1,757,00020%
The next £3,077,00030%
The next £6,494,50040%
The remainder50%
.
(2) The amendment made by this section has effect in relation to accounting periods beginning on or after 1 April 2021.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/section/108 (the official version)
Page: https://openlegislation.uk/finance-act-2021/section-108
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.