The Gaming Duty (Amendment) Regulations 2016
Regulation 5 of the Gaming Duty Regulations 1997 (S.I. 1997/2196) specifies the amount of the payment on account of gaming duty. Payments on account are required to be made for the first three months of a six month accounting period that a registered provider (as defined in regulation 2 of the Gaming Duty Regulations 1997) is required to make for the first three months of any six month accounting period.