# The Gaming Duty (Amendment) Regulations 2018, Note: Explanatory note


(This note is not part of the Regulations)
Regulation 5 of the Gaming Duty Regulations 1997 (S.I. 1997/2196) specifies the amount of the payment on account of gaming duty. Payments on account are required to be made by a registered provider (as defined in regulation 2 of the Gaming Duty Regulations 1997) in respect of the first three months of any six month accounting period.
These Regulations substitute a new table (“the Table”) to reflect the changes made by section 45 of the Finance (No. 2) Act 2017 (c. 32) increasing the bands of gross gaming yield to which the rates of gaming duty apply in section 11(2) of the Finance Act 1997 in line with inflation and will have effect in relation to payments on account of gaming duty payable on or after 31st January 2018.
The bands of gross gaming yield in the Table are half the value of the new bands of gross gaming yield substituted in section 11(2) of the Finance Act 1997 by section 45 of the Finance (No. 2) Act 2017. This is because the payment on account period is for the first three months of a six month accounting period.
A Tax Information and Impact Note has not been prepared for this instrument as it contains no substantive changes to tax policy.

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Source: https://www.legislation.gov.uk/uksi/2018/6/note (the official version)
Page: https://openlegislation.uk/gaming-duty-amendment-regulations-2018/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.