# The Betting and Gaming Duties (Payment) Regulations 1995, Regulation 4: Gaming licence duty


The Gaming Licence Duty Regulations 1991 shall be amended as follows—
(a) in regulation 2(1) the definition of “Collector” shall be omitted;
(b) after regulation 2(2) there shall be inserted—
“(3) Where these Regulations require any application or return to be made, that application or return shall be made to the Commissioners at such place as, in accordance with section 116 of the Customs and Excise Management Act 1979, they have directed that gaming licence duty shall be paid.”;
(c) in regulation 4 the words “through the Collector” shall be omitted;
(d) in regulations 6(1), 7(1) and 8(1) for the word “Collector”, in each case, there shall be substituted “Commissioners”; and
(e) for the forms in the Schedule there shall be substituted the forms in the Schedule to these Regulations.

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Source: https://www.legislation.gov.uk/uksi/1995/1555/regulation/4 (the official version)
Page: https://openlegislation.uk/betting-and-gaming-duties-payment-regulations-1995/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.