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The Gaming Duty Regulations 1997
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- 1997 No. 2196
- PART I
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PART IPRELIMINARY
Citation and commencement
1. These Regulations may be cited as the Gaming Duty Regulations 1997 and shall come into force on 1st October 1997.
Interpretation
2. In these Regulations—
“the Act” means the Finance Act 1997;
“duty” means gaming duty;
“gross gaming yield” has the meaning given in section 11(8) of the Act;
“quarter” means the first three months of an accounting period;
“registered provider” means a person who is, in accordance with section 12(2) of the Act, presumed to be the provider of premises.
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