{
  "url": "https://openlegislation.uk/gaming-duty-amendment-regulations-2004/introduction",
  "json_url": "https://openlegislation.uk/gaming-duty-amendment-regulations-2004/introduction.json",
  "legislation": "uksi/2004/2243",
  "legislation_title": "The Gaming Duty (Amendment) Regulations 2004",
  "legislation_url": "https://openlegislation.uk/gaming-duty-amendment-regulations-2004",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "CUSTOMS AND EXCISE\nMade 31st August 2004\nLaid before the House of Commons 1st September 2004\nComing into force 1st October 2004\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/2004/2243/introduction",
    "retrieved_at": "2026-10-29T05:19:26.846863+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."
}