1997 No. 2196
CUSTOMS AND EXCISE
The Gaming Duty Regulations 1997
Made 9th September 1997
Laid before the House of Commons 10th September 1997
Coming into force 1st October 1997

The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by sections 11(5), 12(3) and (4), and 14(1) of, and paragraph 11 of Schedule 1 to the Finance Act 1997, and of all other powers enabling them in that behalf, hereby make the following Regulations:
1997 c. 16; section 10 defines “gaming duty”; section 15(2) provides for sections 10 to 14 and Schedule 1 to be construed as one with the Customs and Excise Management Act 1979 (c. 2) and section 1(1) of that Act defines “the Commissioners”; section 15(3) defines “accounting period”, “dutiable gaming”, “gaming duty register”, “premises” and “provider”.