{
  "url": "https://openlegislation.uk/gaming-duty-amendment-regulations-1998/introduction",
  "json_url": "https://openlegislation.uk/gaming-duty-amendment-regulations-1998/introduction.json",
  "legislation": "uksi/1998/2055",
  "legislation_title": "The Gaming Duty (Amendment) Regulations 1998",
  "legislation_url": "https://openlegislation.uk/gaming-duty-amendment-regulations-1998",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "CUSTOMS AND EXCISE\nMade 25th August 1998\nLaid before the House of Commons 26th August 1998\nComing into force 1st October 1998\nThe 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:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1997 c. 16; section 10 defines “gaming duty”; section 15(2) provides for sections 10 to 14 and Schedule 1 to be construed as one with the Customs and Excise Management Act 1979 (c. 2) and section 1(1) of that Act defines “the Commissioners”; section 15(3) defines “accounting period”."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1998/2055/introduction",
    "retrieved_at": "2026-10-29T11:20:33.791698+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}