The Gaming Duty (Amendment) Regulations 2012
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.