
1 
These Regulations may be cited as the Gaming Duty (Amendment) Regulations 2000 and come into force on 1st October 2000.
2 
In these Regulations “quarter” means the first three months of an accounting period.
3 

(1) These Regulations apply in the case of payments on account of gaming duty for any quarter that ends on or after 31st October 2000.
(2) The Gaming Duty (Amendment) Regulations 1998 are revoked.
4 
For the purpose of calculating payments on account of gaming duty in the cases to which these Regulations apply substitute the following Table for the Table in regulation 5 of the Gaming Duty Regulations 1997.

Part of gross gaming yield Rate
The first £235,250 2½ per cent
The next £522,750 12½ per cent
The next £522,750 20 per cent
The next £915,000 30 per cent
The remainder 40 per cent
Martin Brown
Commissioner of Customs and Excise
New King’s Beam House 22 Upper Ground LONDON SE1 9PJ
7th September 2000