
1 
These Regulations may be cited as the Gaming Duty (Amendment) Regulations 1998 and shall come into force on 1st October 1998.
2 
In these Regulations “quarter” means the first three months of an accounting period.
3 
These Regulations apply in the case of payments on account of gaming duty for any quarter that ends on or after 31st October 1998.
4 
For the purpose of calculating payments on account of gaming duty in the cases to which these Regulations apply the following Table shall be substituted for the Table in regulation 5 of the Gaming Duty Regulations 1997.

Part of gross gaming yield Rate
The first £225,000 2 1/2 per cent.
The next £500,000 12 1/2 per cent.
The next £500,000 20 per cent.
The next £875,000 30 per cent.
The remainder 40 per cent.
A. R. Rawsthorne
Commissioner of Customs and Excise
New King’s Beam House 22 Upper Ground London SE1 9PJ
25th August 1998