1 Citation and commencement

These regulations may be cited as the Gaming Duty (Amendment) Regulations 1999 and shall come into force on 1st October 1999.

NOTES
Initial Commencement
Specified date

Specified date: 1 October 1999: see above.

2 Interpretation

2Interpretation

In these regulations “quarter” means the first three months of an accounting period.

NOTES
Initial Commencement
Specified date

Specified date: 1 October 1999: see reg 1.

3 Application

3Application

These regulations apply in the case of payments on account of gaming duty for any quarter that ends on or after 31st October 1999.

NOTES
Initial Commencement
Specified date

Specified date: 1 October 1999: see reg 1.

4 The amount of payments on account

4The amount of payments on account

For the purpose of calculating payments on account of gaming duty in the cases to which these regulations apply the following Table shall be substituted for the Table in regulation 5 of the Gaming Duty Regulations 1997.

Table
Part of gross gaming yieldRate
The first £231,2502½ per cent
The next £513,75012½ per cent
The next £513,75020 per cent
The next £899,25030 per cent
The remainder40 per cent
NOTES
Initial Commencement
Specified date

Specified date: 1 October 1999: see reg 1.

Signature

New King's Beam House

22 Upper Ground

LONDON

SE1 9PJ

Martin Brown

Commissioner of Customs and Excise

8th September 1999

EXPLANATORY NOTE

EXPLANATORY NOTE (This note is not part of the Regulations)

These regulations amend the Gaming Duty Regulations 1997 (SI 1997/2196), regulation 5, the amount of payments on account. They substitute a new Table for the Table of gaming duty rates to be applied to the gross gaming yield in a quarter. The new rates apply in the case of payments on account of gaming duty for any quarter that ends on or after 31st October 1999.