{
  "url": "https://openlegislation.uk/gaming-licence-duty-regulations-1991",
  "json_url": "https://openlegislation.uk/gaming-licence-duty-regulations-1991.json",
  "id": "uksi/1991/1798",
  "title": "The Gaming Licence Duty Regulations 1991",
  "short_title": "Gaming Licence Duty 1991",
  "long_title": "These Regulations, which replace the Gaming Licence Duty Regulations, 1980 (S.I.1980/1147), introduce new arrangements for the payment of gaming licence duty. The new arrangements are as follows:licence holders will be required to make pro-rata payments in anticipation of their final gaming licence duty liability for each half-year licence period, such payments being due within one month after the midpoint of each licence period; andpayment of the final balance of gaming licence duty will be due within one month after the end of each licence period.",
  "citation": "S.I. 1991/1798",
  "type": "uksi",
  "year": "1991",
  "number": "1798",
  "version": "current",
  "date": "1991-08-01",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 5,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/gaming-licence-duty-regulations-1991/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/gaming-licence-duty-regulations-1991/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/gaming-licence-duty-regulations-1991/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Revocation and savings",
      "url": "https://openlegislation.uk/gaming-licence-duty-regulations-1991/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Applications for licences",
      "url": "https://openlegislation.uk/gaming-licence-duty-regulations-1991/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Applications for licences",
      "url": "https://openlegislation.uk/gaming-licence-duty-regulations-1991/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Returns and payments in anticipation of duty",
      "url": "https://openlegislation.uk/gaming-licence-duty-regulations-1991/regulation-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Returns and payments of duty",
      "url": "https://openlegislation.uk/gaming-licence-duty-regulations-1991/regulation-7",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "General financial return and certificate by a qualified accountant",
      "url": "https://openlegislation.uk/gaming-licence-duty-regulations-1991/regulation-8",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Display of the licence",
      "url": "https://openlegislation.uk/gaming-licence-duty-regulations-1991/regulation-9",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Records",
      "url": "https://openlegislation.uk/gaming-licence-duty-regulations-1991/regulation-10",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/gaming-licence-duty-regulations-1991/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule",
      "kind": "schedule",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/gaming-licence-duty-regulations-1991/schedule",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/gaming-licence-duty-regulations-1991/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affected_provisions": "reg.2(1) (defn. of Collector)",
      "affecting": "uksi/1995/1555",
      "affecting_title": "The Betting and Gaming Duties (Payment) Regulations 1995",
      "affecting_provisions": "reg.4(a)"
    },
    {
      "type": "added",
      "affected_provisions": "reg.2(3)",
      "affecting": "uksi/1995/1555",
      "affecting_title": "The Betting and Gaming Duties (Payment) Regulations 1995",
      "affecting_provisions": "reg.4(b)"
    },
    {
      "type": "rev. in pt.",
      "affected_provisions": "reg.4",
      "affecting": "uksi/1995/1555",
      "affecting_title": "The Betting and Gaming Duties (Payment) Regulations 1995",
      "affecting_provisions": "reg.4(c)"
    },
    {
      "type": "amended",
      "affected_provisions": "regs.6(1),7(1),8(1)",
      "affecting": "uksi/1995/1555",
      "affecting_title": "The Betting and Gaming Duties (Payment) Regulations 1995",
      "affecting_provisions": "reg.4(d)"
    },
    {
      "type": "substituted",
      "affected_provisions": "Sch., Forms 1-5",
      "affecting": "uksi/1995/1555",
      "affecting_title": "The Betting and Gaming Duties (Payment) Regulations 1995",
      "affecting_provisions": "reg.4(e)"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1981/63",
      "title": "Betting and Gaming Duties Act 1981",
      "url": "https://openlegislation.uk/betting-and-gaming-duties-act-1981",
      "provisions": [
        "section/16",
        "schedule/2/paragraph/3"
      ]
    }
  ],
  "changes_made_to": 5,
  "changes_made_to_url": "https://openlegislation.uk/gaming-licence-duty-regulations-1991/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/gaming-licence-duty-regulations-1991/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/gaming-licence-duty-regulations-1991/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/1798",
    "retrieved_at": "2026-10-29T14:39:49.529800+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."
}