The Gaming Duty (Amendment) Regulations 2014

Made: 21st July 2014

Laid before the House of Commons: 22nd July 2014

Coming into force: 1st October 2014

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Citation and commencement

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Interpretation

2

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Application and revocation

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The amount of payments on account

4

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Signed

Ruth Owen — Jim Harra — Two of the Commissioners for Her Majesty’s Revenue and Customs — 21st July 2014

Explanatory note

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Footnotes

[^f00001]: 1997 c. 16; section 10 (amended by section 105 of, and Part 4 of Schedule 25 to, the Finance Act 2007 (c. 11), section 114(1) to 114(9) of the Finance Act 2009 (c. 10) and section 191 of, and Part 1 and 2 of Schedule 24 to, the Finance Act 2012 (c. 14)) defines “gaming duty”; section 15(2) provides for section 10 to 14 and Schedule 1 to be construed as one with the Customs and Excise Management Act 1979 (c. 2 ); section 1(1) of that Act as amended by section 50(6) of, and paragraphs 20 and 22(b) of Schedule 4 to, the Commissioners for Revenue and Customs Act 2005 (c. 11) defines “the Commissioners” as meaning the Commissioners for Her Majesty’s Revenue and Customs; section 15(3) defines “accounting period”.

[^f00002]: S.I. 2012/1897, which substituted a new table for the Table in regulation 5 of the Gaming Duty Regulations 1997 (S.I. 1997/2196).

[^f00003]: S.I. 1997/2196; relevant amending instruments are S.I. 2012/1897, S.I. 2013/1819.

[^f00004]: Section 121 amends section 11(2) of the Finance Act 1997, which specifies which parts of the gross gaming yield are to be subject to gaming duty rates of 15, 20, 30, 40 and 50 per cent.

Editorial notes