Introductory text

United Kingdom

CUSTOMS AND EXCISE

Made 9th September 1997

Laid before the House of Commons 10th September 1997

Coming into force 1st October 1997

The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by sections 11(5), 12(3) and (4), and 14(1) of, and paragraph 11 of Schedule 1 to the Finance Act 1997^f1, and of all other powers enabling them in that behalf, hereby make the following Regulations:

Annotations

Footnotes

f1: 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 defines “the Commissioners”; section 15(3) defines “accounting period”, “dutiable gaming”, “gaming duty register”, “premises” and “provider”.