
1 
These Regulations may be cited as the Gaming Duty (Amendment) Regulations 2003 and come into force on 1st October 2003.
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 2003.
(2) The Gaming Duty (Amendment) Regulations 2001 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 £251,250 2.5 per cent.
The next £557,750 12.5 per cent.
The next £557,750 20 per cent.
The next £976,500 30 per cent.
The remainder 40 per cent.
Michael Hanson
Commissioner of Customs and Excise
New King’s Beam House, 22 Upper Ground, London SE1 9PJ
1st September 2003