Explanatory note
(This note does not form part of the Regulations)
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; and
payment of the final balance of gaming licence duty will be due within one month after the end of each licence period.
These Regulations, which also include some minor administrative changes in consequence of the new payment arrangements, apply to licences for periods commencing on or after 1 October 1991.