SolvedSection 108 | Amounts of gross gaming yield charged to gaming duty
From legislation.gov.uk
(1)In section 11(2) of FA 1997 (rates of gaming duty), for the table substitute—
| 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.