These Regulations may be cited as the Gaming Duty (Amendment) Regulations 2005 and come into force on 1st October 2005.

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

(1)    These Regulations apply in the case of payments on account of gaming duty for any quarter that ends on or after 31st October 2005.

(2)    The Gaming Duty (Amendment) Regulations 2003 are revoked.

For the purpose of calculating payments on account of gaming duty in the cases to which these Regulations apply, substitute the following Table for the Table in regulation 5 of the Gaming Duty Regulations 1997:

Helen Ghosh

D A Hartnett

Two of the Commissioners for Her Majesty's Revenue and Customs

29th June 2005

These Regulations amend the Gaming Duty Regulations 1997 (SI 1997/2196), regulation 5, the amount of payments on account. They substitute a new Table reflecting changes to gaming duty made by section 6 of the Finance Act 2005 (c 7), and will apply in the case of payments on account of gaming duty for any quarter that ends on or after 31st October 2005.

The duty rates and bands in the Table are those for the first three months of each six-monthly accounting period, hence the bands represent half of the new bands of gross gaming yield shown in the Finance Act 2005. The interim quarterly payments under the 1997 Regulations are intended to be roughly half of the expected duty liability for the six-monthly period.

A full regulatory impact assessment has not been produced for this instrument, as it has no impact on business, charities or voluntary bodies.