These Regulations amend regulation 5 of the Gaming Duty Regulations 1997 (S.I. 1997/2196) which deals with the amount of payments on account. They substitute a new Table reflecting changes to the bands of gross gaming yield for gaming duty made by section 193 of the Finance Act 2012 c. 14, and will apply in the case of payments on account of gaming duty for any quarter that ends on or after 31st October 2012.
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