PART I PRELIMINARY

1 Citation and commencement
These Regulations may be cited as the Gaming Duty Regulations 1997 and shall come into force on 1st October 1997.
Reg. 1 in force at 1.10.1997, see reg. 1

2 Interpretation
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;
...
“registered provider” means a person who is, in accordance with section 12(2) of the Act, presumed to be the provider of premises.
Reg. 2 in force at 1.10.1997, see reg. 1
Words in reg. 2 omitted (1.10.2019) by virtue of Finance Act 2019 (c. 1), Sch. 19 paras. 6(2), 7