{
  "url": "https://openlegislation.uk/gaming-licence-duty-regulations-1991/note",
  "json_url": "https://openlegislation.uk/gaming-licence-duty-regulations-1991/note.json",
  "legislation": "uksi/1991/1798",
  "legislation_title": "The Gaming Licence Duty Regulations 1991",
  "legislation_url": "https://openlegislation.uk/gaming-licence-duty-regulations-1991",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note does not form part of the Regulations)\nThese 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:\n(i) 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\n(ii) payment of the final balance of gaming licence duty will be due within one month after the end of each licence period.\nThese 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/1798/note",
    "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."
}