# The Gaming Duty (Amendment) Regulations 2007

S.I. 2007/2167 · made 25 July 2007

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 7 of the Finance Act 2007 (c. 11), and will apply in the case of payments on account of gaming duty for any quarter that ends on or after 31st October 2007.

Made under: Finance Act 1997

PDFs: Printed copy https://openlegislation.uk/gaming-duty-amendment-regulations-2007/pdf/uksi_20072167_en.pdf; Explanatory Memorandum https://openlegislation.uk/gaming-duty-amendment-regulations-2007/pdf/uksiem_20072167_en.pdf

## Introductory text

Excise
Made 25th July 2007
Laid before the House of Common 25th July 2007
Coming into force 1st October 2007
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 12(4) and 14(1) of the Finance Act 1997.

## 1 Citation and commencement

These Regulations may be cited as the Gaming Duty (Amendment) Regulations 2007 and come into force on 1st October 2007.

## 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 2007.
(2) The Gaming Duty (Amendment) Regulations 2005 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 £918,250
15 per cent.
The next £633,000
20 per cent.
The next £1,108,750
30 per cent.
The next £2,340,000
40 per cent.
The remainder
50 per cent.

## Signature

Steve Lamey
Dave Hartnett
Two of the Commissioners for Her Majesty’s Revenue and Customs
25th July 2007

## 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 7 of the Finance Act 2007 (c. 11), and will apply in the case of payments on account of gaming duty for any quarter that ends on or after 31st October 2007.
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 section 7 of the Finance Act 2007. The interim quarterly payments under these Regulations are intended to be roughly half of the expected duty liability for the six-monthly period.
An impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.

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Source: https://www.legislation.gov.uk/uksi/2007/2167 (the official version)
Page: https://openlegislation.uk/gaming-duty-amendment-regulations-2007
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.