# The Gaming Licence Duty Regulations 1991, Regulation 2: Interpretation


(1) In these Regulations—
“the Act” means the Betting and Gaming Duties Act 1981;
“Collector” means the Collector of Customs and Excise, Liverpool;
“duty” means the duty charged by section 14 of the Act;
“licence” means a gaming licence within the meaning of Part II of the Act;
“qualified accountant” means a person who is eligible for appointment as a company auditor under section 25 of the Companies Act 1989.
(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.

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Source: https://www.legislation.gov.uk/uksi/1991/1798/regulation/2 (the official version)
Page: https://openlegislation.uk/gaming-licence-duty-regulations-1991/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.