- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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The Gaming Duty Regulations 1997
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Changes over time for: PART II
Version Superseded: 01/10/2011
Alternative versions:
- 01/10/1997- Amendment
- 01/10/1998- Amendment
- 01/10/1999- Amendment
- 01/10/2000- Amendment
- 01/10/2001- Amendment
- 01/10/2002- Amendment
- 01/10/2003- Amendment
- 01/10/2004- Amendment
- 01/10/2005- Amendment
- 01/10/2006- Amendment
- 01/10/2007- Amendment
- 01/10/2008- Amendment
- 01/10/2009- Amendment
- 01/10/2010- Amendment
- 01/10/2010
Point in time - 01/10/2011- Amendment
- 01/10/2012- Amendment
- 01/10/2013- Amendment
- 01/10/2014- Amendment
- 01/10/2015- Amendment
- 31/10/2016- Amendment
- 31/01/2018- Amendment
- 01/10/2019- Amendment
Status:
Point in time view as at 01/10/2010.
Changes to legislation:
There are currently no known outstanding effects for the The Gaming Duty Regulations 1997, PART II.
Changes to Legislation
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PART IIU.K.PAYMENTS ON ACCOUNT
Application of Part IIU.K.
3. The obligations imposed by this Part of these Regulations apply to any person who is a registered provider.
Commencement Information
I1Reg. 3 in force at 1.10.1997, see reg. 1
The obligation to make payments on accountU.K.
4. For every quarter every registered provider shall make a payment on account of the duty that is likely to be chargeable on any premises of which he is the provider.
Commencement Information
I2Reg. 4 in force at 1.10.1997, see reg. 1
The amountU.K.
5.—(1) Subject to regulation 6 below, the amount of any payment on account of duty shall be calculated in accordance with this regulation.
(2) The gross gaming yield for the quarter shall be calculated, treating the quarter as an accounting period.
(3) The rates specified in the following Table shall be applied to the parts so specified of the gross gaming yield in that quarter from the premises and the results shall be aggregated.
(4) That aggregate shall be the amount of the payment on account.
[F1Table
| Part of gross gaming yield | Rate |
|---|---|
| The first £987,500 | 15 per cent |
| The next £680,750 | 20 per cent |
| The next £1,192,500 | 30 per cent |
| The next £2,516,750 | 40 per cent |
| The remainder | 50 per cent] |
Textual Amendments
F1Reg. 5 Table substituted (1.10.2010) by The Gaming Duty (Amendment) Regulations 2010 (S.I. 2010/1677), regs. 1, 4 (with reg. 3(1))
Commencement Information
I3Reg. 5 in force at 1.10.1997, see reg. 1
Gaming that does not take place throughout a quarterU.K.
6.—(1) This regulation applies where dutiable gaming takes place on any premises during a quarter but that gaming does not take place throughout that quarter.
(2) In any quarter the duration of the dutiable gaming shall be treated as being the number of days from the first day on which dutiable gaming took place in that quarter until the last day on which it took place, including both the first day and last day.
(3) If dutiable gaming did not take place on the last day of the preceding accounting period the first day on which it shall be treated as taking place shall be the first day on which it actually took place.
(4) In any other case the first day on which the dutiable gaming shall be treated as taking place shall be the first day of the quarter.
(5) The dutiable gaming shall be treated as ceasing on the last day on which it actually took place.
(6) For the purpose of determining the amount of the payment on account each of the parts of the gross gaming yield specified in the first column of the Table in regulation 5 above, other than the last, shall be reduced by multiplying that part by the duration of the dutiable gaming (determined in accordance with this regulation) and dividing the result by the number of days in the quarter.
Commencement Information
I4Reg. 6 in force at 1.10.1997, see reg. 1
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