# The Gaming Licence Duty Regulations 1991, Regulation 6: Returns and payments in anticipation of duty


(1) The holder of any licence for a period commencing on or after 1st October 1991 which contains the relevant quarter or any part thereof shall, by not later than the relevant day, furnish to the Collector a return in the appropriate form, giving, in respect of the premises specified in the licence, full particulars of all the matters mentioned in the form. He shall at the same time pay the amount in anticipation of the duty chargeable appearing by the return to be due, which amount shall be calculated as if it were duty chargeable at the rates specified in the following Table on the gross gaming yield from the premises in the relevant quarter.
Table
Part of gross gaming yield
Rate
The first £225,000
2½ per cent.
The next £1,125,000
12½ per cent.
The next £1,350,000
25 per cent.
The remainder
33⅓ per cent.
(2) For the purposes of this regulation—
“the relevant quarter” means—
(a) in relation to a licence for the whole or part of any period between 1st October in any year and 31st March of the following year, the quarter from 1st October to 31st December in the first year, and
(b) in relation to a licence for the whole or part of any period between 1st April in any year and 30th September in that year, the quarter from 1st April to 30th June in that year (all dates inclusive);
“the relevant day” means—
(a) in relation to a licence for the whole or part of any period between 1st October in any year and 31st March of the following year, the last day of January next following the commencement of the licence, and
(b) in relation to a licence for the whole or part of any period between 1st April in any year and 30th September in that year, the last day of July next following the commencement of the licence;
“a return in the appropriate form” means a return in the form numbered 3 in the Schedule thereto.
(3) Each of the parts of gross gaming yield which in accordance with the Table in this regulation are treated as if they were a rate other than the highest shall, in the case of a licence to which paragraph 2 of Schedule 2 to the Act applies (licences of short duration), be reduced by at part by the number of days for which the licence was in force in the relevant quarter and dividing by 91, and if the result is not a whole number of pounds, rounding it up to the next pound.

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Source: https://www.legislation.gov.uk/uksi/1991/1798/regulation/6 (the official version)
Page: https://openlegislation.uk/gaming-licence-duty-regulations-1991/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.