{
  "url": "https://openlegislation.uk/gaming-licence-duty-regulations-1991/regulation-2",
  "json_url": "https://openlegislation.uk/gaming-licence-duty-regulations-1991/regulation-2.json",
  "legislation": "uksi/1991/1798",
  "legislation_title": "The Gaming Licence Duty Regulations 1991",
  "legislation_url": "https://openlegislation.uk/gaming-licence-duty-regulations-1991",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "(1) In these Regulations—\n“the Act” means the Betting and Gaming Duties Act 1981;\n“Collector” means the Collector of Customs and Excise, Liverpool;\n“duty” means the duty charged by section 14 of the Act;\n“licence” means a gaming licence within the meaning of Part II of the Act;\n“qualified accountant” means a person who is eligible for appointment as a company auditor under section 25 of the Companies Act 1989.\n(2) In these Regulations any reference to a form prescribed in the Schedule hereto shall include a reference to a form to the like effect which has been approved by the Commissioners.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1989 c. 40."
    }
  ],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affecting": "uksi/1995/1555",
      "affecting_title": "The Betting and Gaming Duties (Payment) Regulations 1995"
    },
    {
      "type": "added",
      "affecting": "uksi/1995/1555",
      "affecting_title": "The Betting and Gaming Duties (Payment) Regulations 1995"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/1798/regulation/2",
    "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."
}