- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
6.—(1) Where a batch has been settled but at the conclusion of the lottery not all the chances in that batch have actually been taken the registered promoter shall be entitled to a duty credit.
(2) The duty credit to which the registered promoter is entitled shall be the amount paid on account of lottery duty for the instant chances that have not actually been taken.
(3) Subject to paragraphs (4) and (5) below, regulation 7 of, and Schedule 4 to the Lottery Duty Regulations 1993 shall apply to duty credit as they apply to refunds of duty.
(4) Paragraphs (1) and (2)(a) and (d) of regulation 7 shall not apply.
(5) Schedule 4 shall apply as if—
(a)in paragraph (b), the word “took” were substituted for the words “would have taken”, and
(b)paragraph (c) were omitted.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include: