# The Gaming Duty (Amendment) Regulations 2005

S.I. 2005/1727 · made 29 June 2005

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 6 of the Finance Act 2005 (c. 7), and will apply in the case of payments on account of gaming duty for any quarter that ends on or after 31st October 2005.

Made under: Finance Act 1997

PDFs: Printed copy https://openlegislation.uk/gaming-duty-amendment-regulations-2005/pdf/uksi_20051727_en.pdf; Explanatory Memorandum https://openlegislation.uk/gaming-duty-amendment-regulations-2005/pdf/uksiem_20051727_en.pdf

## Introductory text

CUSTOMS AND EXCISE
Made 29th June 2005
Laid before the House of Commons 30th June 2005
Coming into force 1st October 2005
The Commissioners for Her Majesty’s Revenue and Customs 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 2005 and come into force on 1st October 2005.

## 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 2005.
(2) The Gaming Duty (Amendment) Regulations 2003 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 £267,250
2.5 per cent.
The next £593,250
12.5 per cent.
The next £593,250
20 per cent.
The next £1,039,000
30 per cent.
The remainder
40 per cent.

## Signature

Helen Ghosh
D A Hartnett
Two of the Commissioners for Her Majesty’s Revenue and Customs
29th June 2005

## 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 6 of the Finance Act 2005 (c. 7), and will apply in the case of payments on account of gaming duty for any quarter that ends on or after 31st October 2005.
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 2005. The interim quarterly payments under the 1997 Regulations are intended to be roughly half of the expected duty liability for the six-monthly period.
A full regulatory impact assessment has not been produced for this instrument, as it has no impact on business, charities or voluntary bodies.

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Source: https://www.legislation.gov.uk/uksi/2005/1727 (the official version)
Page: https://openlegislation.uk/gaming-duty-amendment-regulations-2005
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.