# The Gaming Duty (Amendment) Regulations 2004

S.I. 2004/2243 · made 31 August 2004

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 16 of the Finance Act 2004 (c. 12), and will apply in the case of payments on account of gaming duty for any quarter that ends on or after 31st October 2004.

Made under: Finance Act 1997

PDFs: Printed copy https://openlegislation.uk/gaming-duty-amendment-regulations-2004/pdf/uksi_20042243_en.pdf; Explanatory Memorandum https://openlegislation.uk/gaming-duty-amendment-regulations-2004/pdf/uksiem_20042243_en.pdf

## Introductory text

CUSTOMS AND EXCISE
Made 31st August 2004
Laid before the House of Commons 1st September 2004
Coming into force 1st October 2004
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 2004 and come into force on 1st October 2004.

## 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 2004.
(2) The Gaming Duty (Amendment) Regulations 2002 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 £258,250
2.5 per cent.
The next £573,250
12.5 per cent.
The next £573,250
20 per cent.
The next £1,003,750
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
31st August 2004

## 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 16 of the Finance Act 2004 (c. 12), and will apply in the case of payments on account of gaming duty for any quarter that ends on or after 31st October 2004.
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 2004. 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/2004/2243 (the official version)
Page: https://openlegislation.uk/gaming-duty-amendment-regulations-2004
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.