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The Gaming Duty (Amendment) Regulations 2007
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- UK Statutory Instruments
- 2007 No. 2167
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EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations amend the Gaming Duty Regulations 1997 (S.I. 1997/2196), regulation 5, the amount of payments on account. They substitute a new Table reflecting changes to gaming duty made by section 7 of the Finance Act 2007 (c. 11)(1), and will apply in the case of payments on account of gaming duty for any quarter that ends on or after 31st October 2007.
The duty rates and bands in the Table are those for the first three months of each six-monthly accounting period, hence the bands represent half of the new bands of gross gaming yield shown in section 7 of the Finance Act 2007. The interim quarterly payments under these Regulations are intended to be roughly half of the expected duty liability for the six-monthly period.
An impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.
(1)
It creates rates of 15, 20, 30, 40 and 50 per cent. which must be applied respectively to specified, increasing parts of the gross gaming yield (in place of the rates of 2.5, 12.5, 20, 30 and 40 per cent. which had to be applied to the former such parts of the gross gaming yield).
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