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The Gaming Duty Regulations 1997
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PART IIIGAMING 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.
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