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Gaming duty6Rates of gaming duty

(1)    For the Table in section 11(2) of FA 1997 (rates of gaming duty) substitute—

Table
Part of gross gaming yieldRate
The first £534,5002.5 per cent.
The next £1,186,50012.5 per cent.
The next £1,186,50020 per cent.
The next £2,078,00030 per cent.
The remainder40 per cent.

(2)    This section has effect in relation to accounting periods beginning on or after 1st April 2005.

NOTES
Initial Commencement
Royal Assent

This Act received Royal Assent on 7 April 2005: for provision as to the effect of this section see sub-s (2) above.

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