PART IVAPPORTIONING THE LIABILITY FOR DUTY
Application of Part IVI110
This Part of these Regulations applies where during an accounting period the registered provider of any premises changes.
The apportionmentI211
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.