{
  "url": "https://openlegislation.uk/gaming-duty-amendment-regulations-2007/introduction",
  "json_url": "https://openlegislation.uk/gaming-duty-amendment-regulations-2007/introduction.json",
  "legislation": "uksi/2007/2167",
  "legislation_title": "The Gaming Duty (Amendment) Regulations 2007",
  "legislation_url": "https://openlegislation.uk/gaming-duty-amendment-regulations-2007",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Excise\nMade 25th July 2007\nLaid before the House of Common 25th July 2007\nComing into force 1st October 2007\nThe 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.",
  "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 (amended by the Commissioners for Revenue and Customs Act 2005 (c.11), Schedule 4, paragraph 22) defines “the Commissioners”; section 15(3) defines “accounting period”."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/2167/introduction",
    "retrieved_at": "2026-10-29T03:47:12.688865+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."
}