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The Gaming Duty Regulations 1997
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- UK Statutory Instruments
- 1997 No. 2196
- PART II
- Regulation 6
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Gaming that does not take place throughout a quarter
6.—(1) This regulation applies where dutiable gaming takes place on any premises during a quarter but that gaming does not take place throughout that quarter.
(2) In any quarter 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 quarter until the last day on which it took place, including both the first day and last day.
(3) 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.
(4) 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 quarter.
(5) The dutiable gaming shall be treated as ceasing on the last day on which it actually took place.
(6) For the purpose of determining the amount of the payment on account each of the parts of the gross gaming yield specified in the first column of the Table in regulation 5 above, other than the last, shall be reduced by multiplying that part by the duration of the dutiable gaming (determined in accordance with this regulation) and dividing the result by the number of days in the quarter.
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