Section 81 Amounts of gross gaming yield charged to gaming duty

United Kingdom

(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 £2,686,000 15%
The next £1,852,000 20%
The next £3,243,000 30%
The next £6,845,000 40%
The remainder 50%

”.

Part of gross gaming yield	Rate
The first £2,686,000	15%
The next £1,852,000	20%
The next £3,243,000	30%
The next £6,845,000	40%
The remainder	50%

(2)

The amendment made by this section has effect in relation to accounting periods beginning on or after 1 April 2022.