{
  "url": "https://openlegislation.uk/gaming-duty-regulations-1997/introduction",
  "json_url": "https://openlegislation.uk/gaming-duty-regulations-1997/introduction.json",
  "legislation": "uksi/1997/2196",
  "legislation_title": "The Gaming Duty Regulations 1997",
  "legislation_url": "https://openlegislation.uk/gaming-duty-regulations-1997",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "CUSTOMS AND EXCISE\nMade 9th September 1997\nLaid before the House of Commons 10th September 1997\nComing into force 1st October 1997\nThe 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, and of all other powers enabling them in that behalf, hereby make the following Regulations:",
  "extent": "E+W+S+N.I.",
  "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 defines “the Commissioners”; section 15(3) defines “accounting period”, “dutiable gaming”, “gaming duty register”, “premises” and “provider”."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/2196/introduction",
    "retrieved_at": "2026-10-29T11:56:56.972347+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."
}