# The Gaming Duty (Amendment) Regulations 2003

S.I. 2003/2247 · made 1 September 2003

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 13 of the Finance Act 2003 (c. 14), and will apply in the case of payments on account of gaming duty for any quarter that ends on or after 31st October 2003.

Made under: Finance Act 1997

## Introductory text

CUSTOMS AND EXCISE
Made 1st September 2003
Laid before the House of Commons 2nd September 2003
Coming into force 1st October 2003
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 hereby make the following Regulations:

## 1 Citation and commencement

These Regulations may be cited as the Gaming Duty (Amendment) Regulations 2003 and come into force on 1st October 2003.

## 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 2003.
(2) The Gaming Duty (Amendment) Regulations 2001 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 £251,250
2.5 per cent.
The next £557,750
12.5 per cent.
The next £557,750
20 per cent.
The next £976,500
30 per cent.
The remainder
40 per cent.

## Signature

Michael Hanson
Commissioner of Customs and Excise
New King’s Beam House, 22 Upper Ground, London SE1 9PJ
1st September 2003

## 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 13 of the Finance Act 2003 (c. 14), and will apply in the case of payments on account of gaming duty for any quarter that ends on or after 31st October 2003.
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 2003. 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/2003/2247 (the official version)
Page: https://openlegislation.uk/gaming-duty-amendment-regulations-2003
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.