This document establishes the regulatory framework and administrative requirements for the collection of gaming licence duty in the United Kingdom as of 1980. The text is authored by the legislative bodies of Great Britain to provide a clear legal mandate for the taxation of premises where gaming occurs. It outlines the specific obligations of operators and the procedural standards for compliance with national revenue laws.

Legal professionals and historians utilize this text as a primary source for understanding the evolution of British gaming tax policy. It is regarded as a technical document that requires careful cross-referencing with contemporary statutes to determine current legal standing.