# The Gaming Duty (Amendment) Regulations 2002

S.I. 2002/2310 · made 6 September 2002

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 reflecting changes to gaming duty made by section 10 of the Finance Act 2002 (c. 23), and will apply in the case of payments on account of gaming duty for any quarter that ends on or after 31st October 2002.

Made under: Finance Act 1997

## Introductory text

CUSTOMS AND EXCISE
Made 6th September 2002
Laid before the House of Commons 9th September 2002
Coming into force 1st October 2002
The Commissioners of Customs and Excise, in exercise of the powers conferred on 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 2002 and come into force on 1st October 2002.

## 2 Interpretation

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

## 3 Application and revocation

(1) These Regulations apply in the case of payments on account of gaming duty for any quarter that ends on or after 31st October 2002.
(2) The Gaming Duty (Amendment) Regulations 2000 are revoked.

## 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, substitute the following Table for the Table in regulation 5 of the Gaming Duty Regulations 1997.
TABLE
Part of gross gaming yield
Rate
The first £244,000
2.5 per cent.
The next £541,750
12.5 per cent.
The next £541,750
20 per cent.
The next £948,500
30 per cent.
The remainder
40 per cent.

## Signature

New King’s Beam House 22 Upper Ground London SE1 9PJ
M. J. Eland
Commissioner of Customs and Excise
6th September 2002

## 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 reflecting changes to gaming duty made by section 10 of the Finance Act 2002 (c. 23), and will apply in the case of payments on account of gaming duty for any quarter that ends on or after 31st October 2002.
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 2002. The interim quarterly payments under the 1997 Regulations are intended to be roughly half of the expected duty liability for the six-monthly period.

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Source: https://www.legislation.gov.uk/uksi/2002/2310 (the official version)
Page: https://openlegislation.uk/gaming-duty-amendment-regulations-2002
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.