# The Gaming Duty (Amendment) Regulations 1999

S.I. 1999/2489 · made 8 September 1999

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 1999.

Made under: Finance Act 1997 (Section 12, Section 14)

PDFs: Printed copy https://openlegislation.uk/gaming-duty-amendment-regulations-1999/pdf/uksi_19992489_en.pdf

## Introductory text

CUSTOMS AND EXCISE
Made 8th September 1999
Laid before the House of Commons 9th September 1999
Coming into force 1st October 1999
The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by sections 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 1999 and shall come into force on 1st October 1999.

## 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 1999.

## 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 £231,250
2½ per cent.
The next £513,750
12½ per cent.
The next £513,750
20 per cent
The next £899,250
30 per cent.
The remainder
40 per cent.

## Signature

Martin Brown
Commissioner of Customs and Excise
New King’s Beam House,
22 Upper Ground,
LONDON,
SE1 9PJ
8th September 1999

## 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 1999.

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Source: https://www.legislation.gov.uk/uksi/1999/2489 (the official version)
Page: https://openlegislation.uk/gaming-duty-amendment-regulations-1999
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.