{
  "url": "https://openlegislation.uk/gaming-duty-amendment-regulations-2003/introduction",
  "json_url": "https://openlegislation.uk/gaming-duty-amendment-regulations-2003/introduction.json",
  "legislation": "uksi/2003/2247",
  "legislation_title": "The Gaming Duty (Amendment) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/gaming-duty-amendment-regulations-2003",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "CUSTOMS AND EXCISE\nMade 1st September 2003\nLaid before the House of Commons 2nd September 2003\nComing into force 1st October 2003\nThe 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:",
  "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/2003/2247/introduction",
    "retrieved_at": "2026-10-29T06:00:33.666145+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."
}