1997 No. 2196

CUSTOMS AND EXCISE

The Gaming Duty Regulations 1997

Made9th September 1997

Laid before the House of Commons10th September 1997

Coming into force1st October 1997

The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by sections 11(5), 12(3) and (4), and 14(1) of, and paragraph 11 of Schedule 1 to the Finance Act 19971, and of all other powers enabling them in that behalf, hereby make the following Regulations:

PART IPRELIMINARY

Citation and commencementI11

These Regulations may be cited as the Gaming Duty Regulations 1997 and shall come into force on 1st October 1997.

InterpretationI22

In these Regulations—

“the Act” means the Finance Act 1997;
“duty” means gaming duty;
“gross gaming yield” has the meaning given in section 11(8) of the Act;
F2...
“registered provider” means a person who is, in accordance with section 12(2) of the Act, presumed to be the provider of premises.

PART IIPAYMENTS ON ACCOUNT

Application of Part IIF13

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The obligation to make payments on accountF14

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The amountF15

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Gaming that does not take place throughout a quarterF16

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PART IIIGAMING THAT DOES NOT TAKE PLACE THROUGHOUT ANACCOUNTING PERIOD

Application of Part IIII37

1

This Part of these Regulations applies where dutiable gaming takes place on any premises during an accounting period but that gaming does not take place throughout that period.

2

This Part of these Regulations does not apply to any case where section 11(3) of the Act applies.

The duration of the dutiable gamingI48

1

In any accounting period 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 period until the last day on which it took place, including both the first day and last day.

2

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.

3

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 accounting period.

4

The dutiable gaming shall be treated as ceasing on the last day on which it actually took place.

5

If the dutiable gaming ceased at any time between midnight and four o'clock in the morning of the last day on which it actually took place it shall be treated as having ceased on the day before that day.

The amountI59

For the purpose of determining the amount of duty which is to be charged on the premises each of the parts of the gross gaming yield specified in the first column of the Table in section 11 of the Act, other than the last, shall be reduced by multiplying that part by the duration of the dutiable gaming (determined in accordance with regulation 8 above) and dividing the result by the number of days in the accounting period.

PART IVAPPORTIONING THE LIABILITY FOR DUTY

Application of Part IVI610

This Part of these Regulations applies where during an accounting period the registered provider of any premises changes.

The apportionmentI711

1

For any accounting period each registered provider—

a

shall be liable for the duty charged on the premises from the time that he first becomes a provider of the premises, and

b

shall cease to be liable for any further duty charged on the premises from the time that another person becomes the registered provider of the premises in substitution for him.

2

The amount of duty charged on the premises for which each registered provider is liable shall be determined in accordance with regulation 9 above; but the period for which each registered provider is liable shall be treated as the duration of the dutiable gaming.

PART VDIRECTIONS

Directions as to the making of returnsI812

The Commissioners shall give directions under paragraph 10 of Schedule 1 to the Act in a notice published by them and not withdrawn by a further notice.

Directions concerning premisesI913

1

This regulation applies to any direction given under section 11(6) of the Act.

2

The Commissioners shall give any direction in writing to a person who appears to them to be a provider of the premises.

3

In the case of a registered provider, any direction shall be sent to him at his address shown in the gaming duty register.

4

In any other case, any direction shall be sent to a provider at one of the premises to which it relates.

5

A direction shall take effect from the first day of the next accounting period following the day on which it was given.

6

Subject to section 11(7) of the Act, a direction shall remain in force until it is revoked by the Commissioners.

D. J. HowardCommissioner of Customs and ExciseNew King’s Beam House 22 Upper Ground London SE1 9PJ

(This note is not part of the Regulations)

These Regulations, which come into force on 1st October 1997, provide the detailed arrangements for the administration of gaming duty. The Regulations—

a

oblige persons liable to gaming duty to make payments on account of the duty after the first three months of an accounting period;

b

provide for the method of calculation of the amount of that payment;

c

provide for different methods of calculating the amount payable to apply when gaming does not take place throughout the whole of the first three months or throughout the whole of an accounting period;

d

provide for the apportionment of the liability for duty where the provider of any premises changes during an accounting period;

e

set out the manner in which the Commissioners of Customs and Excise must give directions and, in the case of a direction that different premises are to be treated as different parts of the same premises, the date from which the direction shall operate.