# Finance (No. 2) Act 2017, Section 45: Gaming duty: rates


(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 £2,423,500
15%
The next £1,670,500
20%
The next £2,925,500
30%
The next £6,175,500
40%
The remainder
50%
”.
(2) The amendment made by this section has effect in relation to accounting periods beginning on or after 1 April 2017.

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Source: https://www.legislation.gov.uk/ukpga/2017/32/section/45 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/section-45
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.