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.
Commencement Information
I1Reg. 8 in force at 1.10.1997, see reg. 1