The Lottery Duty Regulations 1993

Refunds

7.—(1) This regulation shall apply to any lottery which did not take place but in which tickets or chances were taken.

(2) A person (“the claimant”) may make written application to the Commissioners for duty he has paid to be refunded (a “refund application”) in respect of a lottery promoted by him provided that—

(a) it is a lottery to which this regulation applies;

(b) at the time he promoted the lottery he was a registered promoter;

(c) his refund application is received by the Commissioners within six months of the day upon which the lottery would have taken place; and

(d) he has refunded to any person who took a ticket or chance in that lottery the amount of consideration given for it, or, if this is not the case, he has refunded the consideration given for every ticket or chance in respect of which he claims a refund of duty.

(3) A refund application shall be made—

(a) if the claimant is a registered promoter, as part of a return furnished in accordance with regulation 14 below; or

(b) in any other case, in a letter addressed to the Commissioners which shall, for the purpose of regulation 15 below, be treated as if it were a return.

(4) A refund application shall contain the particulars specified in Schedule 4.

(5) No refund shall be paid until the claimant has complied with the provisions of this regulation and the Commissioners shall cancel any entitlement to refund, or reduce the amount of that entitlement, if it appears to them that a refund application is untrue in any material particular.

(6) If the Commissioners cancel any entitlement to refund in accordance with paragraph (5) above and that refund has, at the time of cancellation, already been paid they shall be entitled to recover the amount of that refund from the claimant as if that amount was an amount of lottery duty due and payable on the date of cancellation.