Statutory Instrument 1993 No. 3212

      The Lottery Duty Regulations 1993


      © Crown Copyright 1993

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STATUTORY INSTRUMENTS

1993 No. 3212

CUSTOMS AND EXCISE

The Lottery Duty Regulations 1993

Made 21st December 1993 Laid before the House of Commons4th January 1994
Coming into force 1st February 1994


ARRANGEMENT OF REGULATIONS

PART I
Preliminary
1.  Citation and commencement
2.  Interpretation
PART II
Registration of promoters
3.  Application for registration by promoters etc.
4.  Requirements to be satisfied as a condition of registration
5.  Requirements to be observed by registered promoters
PART III
Payment of Lottery Duty
6.  Deferred payment
7.  Refunds
8.  The National Lottery
PART IV
Tickets or chances taken abroad
9.  The taking outside the United Kingdom of a ticket or chance
PART V
Administration and protection of the Revenue derived from Lottery Duty
10.  Information on tickets
11.  Price of chances
12.  Unique referencing of tickets and chances
13.  Destruction of tickets
14.  Returns
15.  Signature and declaration on relevant documents

SCHEDULES

  1.  Particulars of a registered promoter application

  2.  Requirements to be satisfied as a condition of registration

  3.  Requirements to be observed by registered promoters

  4.  Particulars of a refund application

  5.  Particulars of a return

 

Explanatory Note


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Prepared 20th September 2000