
1 
These Regulations may be cited as the Gaming Duty (Amendment) Regulations 2001 and come into force on 1st October 2001.
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 2001.
(2) The Gaming Duty (Amendment) Regulations 1999 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 £242,250 2½ per cent.
The next £538,000 12½ per cent.
The next £538,000 20 per cent.
The next £941,750 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
5th September 2001