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StatuteFinance Act 2014

Section 121 — Finance Act 2014: Rates of gaming duty

Text of the provision Official document

Rates of gaming duty 121 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 £2,302,000 15 per cent The next £1,587,000 20 per cent The next £2,779,000 30 per cent The next £5,865,500 40 per cent The remainder 50 per cent 2 The amendment made by this section has effect in relation to accounting periods beginning on or after 1 April 2014.

Official source: legislation.gov.uk

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