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 yield Rate
The first £2,548,500 15%
The next £1,757,000 20%
The next £3,077,000 30%
The next £6,494,500 40%
The remainder 50%
”.

(2)

The amendment made by this section has effect in relation to accounting periods beginning on or after 1 April 2021.

Part of gross gaming yield	Rate
The first £2,548,500	15%
The next £1,757,000	20%
The next £3,077,000	30%
The next £6,494,500	40%
The remainder	50%