Section 86 | Rate of remote gaming duty

(1)In Chapter 3 of Part 3 of FA 2014 (remote gaming duty), in section 155(3) (which specifies the rate), for “21%” substitute “40%”.

(2)The amendment made by this section has effect in relation to accounting periods beginning on or after 1 April 2026.

(3)In a case where an accounting period (a “straddling period”) begins before 1 April 2026 and ends on or after that date—

(a)so much of the straddling period as falls before 1 April 2026, and

(b)so much of it as falls on or after that date,

are to be treated as separate accounting periods for the purpose of calculating the duty concerned for the straddling period.

(4)For the purposes of subsection (3), the amount on which duty is charged is apportioned to those separate accounting periods on a time basis according to the respective lengths of those periods.