Statutory Instruments

2005 No. 1727

CUSTOMS AND EXCISE

The Gaming Duty (Amendment) Regulations 2005

Made

29th June 2005

Laid before the House of Commons

30th June 2005

Coming into force

1st October 2005

The Commissioners for Her Majesty’s Revenue and Customs in exercise of the powers conferred upon them by sections 12(4) and 14(1) of the Finance Act 1997( 1 ) hereby make the following Regulations:

Citation and commencement

1. These Regulations may be cited as the Gaming Duty (Amendment) Regulations 2005 and come into force on 1st October 2005.

Interpretation

2. In these Regulations “quarter” means the first three months of an accounting period.

Application and revocation

3. —(1) These Regulations apply in the case of payments on account of gaming duty for any quarter that ends on or after 31st October 2005.

(2) The Gaming Duty (Amendment) Regulations 2003( 2 ) are revoked.

The amount of payments on account

4. For the purpose of calculating payments on account of gaming duty in the cases to which these Regulations apply, substitute the following Table for the Table in regulation 5 of the Gaming Duty Regulations 1997( 3 ):

Table

Part of gross gaming yield	Rate
The first £267,250	2.5 per cent.
The next £593,250	12.5 per cent.
The next £593,250	20 per cent.
The next £1,039,000	30 per cent.
The remainder	40 per cent.

Helen Ghosh

D A Hartnett

Two of the Commissioners for Her Majesty’s Revenue and Customs

29th June 2005

( 1 )

1997 (c. 16) ; section 10 defines “gaming duty”; section 15(2) provides for sections 10 to 14 and Schedule 1 to be construed as one with the Customs and Excise Management Act 1979 (c. 2) and section 1(1) of that Act defines “the Commissioners”; section 15(3) defines “accounting period”. The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11) . Section 50(1) of that Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.

( 2 )

S.I. 2003/2247 , which substituted a new Table for the Table in Regulation 5 of the Gaming Duty Regulations 1997.

( 3 )

S.I. 1997/2196 , amended by S.I. 1998/2055 , 1999/2489 , 2000/2408 , 2001/3021 , 2002/2310 , 2003/2247 and 2004/2243 .

in force	Provision is in force
in force*	In force only for specified purposes (see footnote)
not in force	Not in force in England (may be in force in other geographies, see footnotes)
defined term	Defined term
_dfn	Defined term (alternative style)

footnote	commentary	transitional and savings	in force status	related provisions	geo extent	insert/omit	source count	in force adj