SI 2018/6 - The Gaming Duty (Amendment) Regulations 2018

Released 09 January 2018

SI 2018/6 substitutes a new table in SI 1997/2196, reg. 5 specifying payments on account of gaming duty from 31 January 2018.

The Gaming Duty (Amendment) Regulations 2018 substitute a new table in the Gaming Duty Regulations 1997 (SI 1997/2196), reg. 5, to reflect the changes made by F(No.2)A 2017, s. 45. SI 1997/2196, reg. 5 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 SI 1997/2196, reg. 2) in respect of the first three months of any six month accounting period. F(No.2)A 2017, s. 45 increases the bands of gross gaming yield to which the rates of gaming duty apply in FA 1997, s. 11(2) in line with inflation. The regulations come into force on 31 January 2018, with effect in relation to payments on account of gaming duty payable on or after 31 January 2018.

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