Change 1 Article Choose an article Title and introductory text 1 Income tax charge for tax year 2020-21 2 Main rates of income tax for tax year 2020-21 3 Default and savings rates of income tax for tax year 2020-21 4 Starting rate limit for savings for tax year 2020-21 5 Main rate of corporation tax for financial year 2020 6 Corporation tax: charge and main rate for financial year 2021 7 Workers' services provided through intermediaries 8 Determining the appropriate percentage for a car: tax year 2020-21 onwards 9 Determining the appropriate percentage for a car: tax year 2020-21 only 10 Determining the appropriate percentage for a car: tax year 2021-22 only 11 Apprenticeship bursaries paid to persons leaving local authority care 12 Tax treatment of certain Scottish social security benefits 13 Power to exempt social security benefits from income tax 14 Voluntary office-holders: payments in respect of expenses 15 Loan charge not to apply to loans or quasi-loans made before 9 December 2010 16 Election for loan charge to be split over three tax years 17 Loan charge reduced where underlying liability disclosed but unenforceable 18 Relief from interest on tax payable by a person subject to the loan charge 19 Minor amendments relating to the loan charge 20 Repaying sums paid to HMRC under agreements relating to certain loans etc 21 Operation of the scheme 22 Annual allowance: tapered reduction 23 Entrepreneurs' relief 24 Relief on disposal of private residence 25 Corporate capital losses 26 Quarterly instalment payments 27 Relief from CGT for loans to traders 28 Research and development expenditure credit 29 Structures and buildings allowances: rate of relief 30 Structures and buildings allowances: miscellaneous amendments 31 Intangible fixed assets: pre-FA 2002 assets etc 32 Non-UK resident companies carrying on UK property businesses etc 33 Surcharge on banking companies: transferred-in losses 34 CT payment plans for tax on certain transactions with EEA residents 35 Changes to accounting standards affecting leases 36 Enterprise investment scheme: approved investment fund as nominee 37 Gains from contracts for life insurance etc: top slicing relief 38 Losses on disposal of shares: abolition of requirement to be UK business 39 Digital services tax: introduction 40 Meaning of “digital services revenues” 41 Meaning of “UK digital services revenues” 42 UK digital services revenues: accommodation and land 43 Meaning of “digital services activity” etc 44 Meaning of “user” and “UK user” 45 Exclusion for online financial marketplaces 46 Meaning of “the threshold conditions” 47 Charge to DST 48 Alternative basis of charge 49 Section 48: meaning of “relevant operating expenses” 50 Relief for certain cross-border transactions 51 When DST is due and payable 52 Meaning of “the responsible member” 53 Continuity of obligations etc where change in the responsible member 54 Duty to notify HMRC when threshold conditions are met 55 Duty to notify HMRC of change in relevant information 56 Duty to file returns 57 Meaning of “group”, “parent” etc 58 Section 57: meaning of “relevant entity” 59 Continuity of a group over time 60 Treatment of stapled entities 61 Accounting periods and meaning of “a group's accounts” 62 Apportionment of revenues or expenses to accounting period 63 Meaning of revenues arising, or expenses recognised, in a period 64 Meaning of “the applicable accounting standards” etc 65 Anti-avoidance 66 Notice requiring payment from other group members 67 Interest on overdue DST 68 Interest on overpaid DST etc 69 Recovery of DST liability 70 Minor and consequential amendments 71 Review of DST 72 Interpretation of Part 73 Excluded property etc 74 Transfers between settlements etc 75 Relief for payments to victims of persecution during Second World War era 76 Exceptional circumstances preventing disposal of interest in three year period 77 Stamp duty: transfers of unlisted securities and connected persons 78 SDRT: unlisted securities and connected persons 79 Stamp duty: acquisition of target company's share capital 80 Call-off stock arrangements 81 Post-duty point dilution of wine or made-wine 82 Rates of tobacco products duty 83 Rates for light passenger or light goods vehicles, motorcycles etc 84 Applicable CO2 emissions figure determined using WLTP values 85 Electric vehicles: extension of exemption 86 Motor caravans 87 Exemption in respect of medical courier vehicles 88 HGV road user levy : exempt period 88A HGV road user levy: transitional provision for end of exempt period 89 Rebated fuel: private pleasure craft 90 Rates of air passenger duty from 1 April 2021 91 Amounts of gross gaming yield charged to gaming duty 92 Rates of climate change levy until 1 April 2021 93 Rates of climate change levy from 1 April 2021 94 Rates of landfill tax 95 Carbon emissions tax 96 Charge for allocating allowances under emissions reduction trading scheme 97 International trade disputes 98 HMRC debts: priority on insolvency 99 HMRC debts: regulations 100 Joint and several liability of company directors etc 101 Amendments relating to the operation of the GAAR 102 Tax relief for scheme payments etc 103 HMRC: exercise of officer functions 104 Returns relating to LLP not carrying on business etc with view to profit 105 Interest on unpaid tax in case of disaster etc of national significance 106 Taxation of coronavirus support payments 107 Enterprise management incentives 108 Protected pension age of members re-employed as a result of coronavirus 109 Modifications of the statutory residence test in connection with coronavirus 110 Future Fund: EIS and SEIS relief 111 Preparing for a new tax in respect of certain plastic packaging 112 Limits on local loans 113 Interpretation 114 Short title SCHEDULE 1 Workers' services provided through intermediaries SCHEDULE 2 The loan charge: consequential amendments SCHEDULE 3 Entrepreneurs' relief SCHEDULE 4 Corporate capital losses SCHEDULE 5 Structures and buildings allowances SCHEDULE 6 Non-UK resident companies carrying on UK property businesses etc SCHEDULE 7 CT payment plans for tax on certain transactions with EEA residents SCHEDULE 8 Digital services tax: returns, enquiries, assessments and appeals SCHEDULE 9 DST payment notices SCHEDULE 10 Digital services tax: minor and consequential amendments SCHEDULE 11 Private pleasure craft SCHEDULE 13 Joint and several liability of company directors etc SCHEDULE 14 Amendments relating to the operation of the GAAR SCHEDULE 15 Tax relief for scheme payments etc SCHEDULE 16 Taxation of coronavirus support payments
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As published
91 Amounts of gross gaming yield charged to gaming duty
(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 £2,471,000 | 15%
The next £1,703,500 | 20%
The next £2,983,000 | 30%
The next £6,296,500 | 40%
The remainder | 50%
.
(2) The amendment made by this section has effect in relation to accounting periods beginning on or after 1 April 2020.
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Your change, as a redline
91 Amounts of gross gaming yield charged to gaming duty
(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 £2,471,000 | 15%
The next £1,703,500 | 20%
The next £2,983,000 | 30%
The next £6,296,500 | 40%
The remainder | 50%
.
(2) The amendment made by this section has effect in relation to accounting periods beginning on or after 1 April 2020.
A proposal here is not law. Support on Solon is evidence that people want the change; the official route says what it takes to make it law.