# The Gaming Duty (Amendment) Regulations 1998

S.I. 1998/2055 · made 25 August 1998

These Regulations amend the Gaming Duty Regulations 1997 (S.I. 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 1998.

Made under: Finance Act 1997

## Introductory text

CUSTOMS AND EXCISE
Made 25th August 1998
Laid before the House of Commons 26th August 1998
Coming into force 1st October 1998
The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by sections 11(5), 12(4), and 14(1) of the Finance Act 1997, and of all other powers enabling them in that behalf, hereby make the following Regulations:

## 1 Citation and commencement

These Regulations may be cited as the Gaming Duty (Amendment) Regulations 1998 and shall come into force on 1st October 1998.

## 2 Interpretation

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

## 3 Application

These Regulations apply in the case of payments on account of gaming duty for any quarter that ends on or after 31st October 1998.

## 4 The 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 yield
Rate
The first £225,000
2 1/2 per cent.
The next £500,000
12 1/2 per cent.
The next £500,000
20 per cent.
The next £875,000
30 per cent.
The remainder
40 per cent.

## Signature

A. R. Rawsthorne
Commissioner of Customs and Excise
New King’s Beam House 22 Upper Ground London SE1 9PJ
25th August 1998

## Explanatory note

(This note is not part of the Regulations)
These Regulations amend the Gaming Duty Regulations 1997 (S.I. 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 1998.

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Source: https://www.legislation.gov.uk/uksi/1998/2055 (the official version)
Page: https://openlegislation.uk/gaming-duty-amendment-regulations-1998
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.