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The Gaming Duty (Amendment) Regulations 2010
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- UK Statutory Instruments
- 2010 No. 1677
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EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations amend regulation 5 of the Gaming Duty Regulations 1997 (S.I. 1997/2196) which deals with the amount of payments on account. They substitute a new Table reflecting changes to the bands of gross gaming yield for gaming duty made by section 20 of the Finance Act 2010 (c. 13)(1), and will apply in the case of payments on account of gaming duty for any quarter that ends on or after 31st October 2010.
The duty rates 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 20 of the Finance Act 2010. The interim quarterly payments under these Regulations are intended to be roughly half of the expected duty liability for the six-monthly period.
A full and final Impact Assessment has not been produced for this instrument as a negligible impact on the private or voluntary sectors is foreseen.
(1)
Section 20 amends section 11(2) of the Finance Act 1997, which specifies which parts of the gross gaming yield are to be subject to gaming duty rates of 15, 20, 30, 40 and 50 per cent.
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