The Gaming Duty (Amendment) Regulations 2018
Regulation 5 of the Gaming Duty Regulations 1997 (S.I. 1997/2196) specifies the amount of the payment on account of gaming duty. Payments on account are required to be made by a registered provider (as defined in regulation 2 of the Gaming Duty Regulations 1997) in respect of the first three months of any six month accounting period.
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Lifecycle
Department
Made
08 Jan 2018
—
In force
31 Jan 2018
Enabling power
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the power conferred by section 12(4) of the Finance Act 1997.
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