{
  "url": "https://openlegislation.uk/gaming-duty-amendment-regulations-2008/note",
  "json_url": "https://openlegislation.uk/gaming-duty-amendment-regulations-2008/note.json",
  "legislation": "uksi/2008/1949",
  "legislation_title": "The Gaming Duty (Amendment) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/gaming-duty-amendment-regulations-2008",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese 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 the bands of gross gaming yield for gaming duty made by section 20 of the Finance Act 2008 (c. 9), and will apply in the case of payments on account of gaming duty for any quarter that ends on or after 31st October 2008.\nThe duty rates 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 20 of the Finance Act 2008. The interim quarterly payments under these Regulations are intended to be roughly half of the expected duty liability for the six monthly period.\nA full and final Impact Assessment has not been produced for this instrument as a negligible impact on the private or voluntary sectors is foreseen.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "It specifies new increasing parts of the gross gaming yield which are subject to rates of 15, 20, 30, 40 and 50 per cent."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/1949/note",
    "retrieved_at": "2026-10-29T03:26:42.716699+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."
}