The Gaming Duty (Amendment) Regulations 2016

Made: 20th September 2016

Laid before the House of Commons: 21st September 2016

Coming into force: 31st October 2016

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Citation, commencement and effect

1

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The amount of payments on account

2

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Revocation

3

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Signed

Edward Troup — Justin Holliday — Two of the Commissioners for Her Majesty’s Revenue and Customs — 20th September 2016

Explanatory note

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Footnotes

[^f00001]: 1997 c. 16; section 10 defines “gaming duty” and is amended by paragraph 17 of Schedule 25 to the Finance Act 2007 (c. 11), section 114(1) to 114(9) of the Finance Act 2009 (c. 10) and paragraph 48 of Schedule 24 to the Finance Act 2012 (c. 14); 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), section 1(1) of which, as amended by section 50(6) of, and paragraph 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. 1997/2196; relevant amending instruments are S.I. 2014/1930, S.I. 2015/1351.

[^f00003]: S.I. 2014/1930, which substituted a new table for the Table in regulation 5 of the Gaming Duty Regulations 1997 (S.I. 1997/2196).

Editorial notes

[^key-962b2e5419a57306f156acf7f3aaa8b7]: Regulations revoked (31.1.2018) by The Gaming Duty (Amendment) Regulations 2018 (S.I. 2018/6), regs. 1(1), 3