CUSTOMS AND EXCISE PART I PRELIMINARY Citation and commencement 1 These Regulations may be cited as the Gaming Duty Regulations 1997 and shall come into force on 1st October 1997. Interpretation 2 In these Regulations— “ the Act ” means the Finance Act 1997; “duty” means gaming duty; “gross gaming yield” has the meaning given in section 11(8) of the Act; ... “registered provider” means a person who is, in accordance with section 12(2) of the Act, presumed to be the provider of premises. PART II PAYMENTS ON ACCOUNT Application of Part II 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . The obligation to make payments on account 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . The amount 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Gaming that does not take place throughout a quarter 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PART III GAMING THAT DOES NOT TAKE PLACE THROUGHOUT ANACCOUNTING PERIOD Application of Part III 7 1 This Part of these Regulations applies where dutiable gaming takes place on any premises during an accounting period but that gaming does not take place throughout that period. 2 This Part of these Regulations does not apply to any case where section 11(3) of the Act applies. The duration of the dutiable gaming 8 1 In any accounting period the duration of the dutiable gaming shall be treated as being the number of days from the first day on which dutiable-gaming took place in that period until the last day on which it took place, including both the first day and last day. 2 If dutiable gaming did not take place on the last day of the preceding accounting period the first day on which it shall be treated as taking place shall be the first day on which it actually took place. 3 In any other case the first day on which the dutiable gaming shall be treated as taking place shall be the first day of the accounting period. 4 The dutiable gaming shall be treated as ceasing on the last day on which it actually took place. 5 If the dutiable gaming ceased at any time between midnight and four o'clock in the morning of the last day on which it actually took place it shall be treated as having ceased on the day before that day. The amount 9 For the purpose of determining the amount of duty which is to be charged on the premises each of the parts of the gross gaming yield specified in the first column of the Table in section 11 of the Act, other than the last, shall be reduced by multiplying that part by the duration of the dutiable gaming (determined in accordance with regulation 8 above) and dividing the result by the number of days in the accounting period. PART IV APPORTIONING THE LIABILITY FOR DUTY Application of Part IV 10 This Part of these Regulations applies where during an accounting period the registered provider of any premises changes. The apportionment 11 1 For any accounting period each registered provider— a shall be liable for the duty charged on the premises from the time that he first becomes a provider of the premises, and b shall cease to be liable for any further duty charged on the premises from the time that another person becomes the registered provider of the premises in substitution for him. 2 The amount of duty charged on the premises for which each registered provider is liable shall be determined in accordance with regulation 9 above; but the period for which each registered provider is liable shall be treated as the duration of the dutiable gaming. PART V DIRECTIONS Directions as to the making of returns 12 The Commissioners shall give directions under paragraph 10 of Schedule 1 to the Act in a notice published by them and not withdrawn by a further notice. Directions concerning premises 13 1 This regulation applies to any direction given under section 11(6) of the Act. 2 The Commissioners shall give any direction in writing to a person who appears to them to be a provider of the premises. 3 In the case of a registered provider, any direction shall be sent to him at his address shown in the gaming duty register. 4 In any other case, any direction shall be sent to a provider at one of the premises to which it relates. 5 A direction shall take effect from the first day of the next accounting period following the day on which it was given. 6 Subject to section 11(7) of the Act, a direction shall remain in force until it is revoked by the Commissioners. D. J. Howard Commissioner of Customs and Excise New King’s Beam House 22 Upper Ground London SE1 9PJ