1(1)A lottery is exempt if—
(a)it is incidental to a non-commercial event within the meaning of paragraph 2 (“the connected event”), and
(b)the conditions specified in this Part are satisfied.
(2)A lottery to which sub-paragraph (1) applies is referred to in this Part as an incidental non-commercial lottery.
2An event is non-commercial if no sum raised by the organisers of the event (whether by way of fees for entrance or for participation, by way of sponsorship, by way of commission from traders or otherwise) is appropriated for the purpose of private gain.
3The promoters of an incidental non-commercial lottery may not deduct from the proceeds of the lottery more than the prescribed sum in respect of the cost of the prizes (irrespective of their actual cost).
4The promoters of an incidental non-commercial lottery may not deduct from the proceeds of the lottery more than the prescribed sum in respect of costs incurred in organising the lottery (irrespective of the amount of the costs incurred).
5An incidental non-commercial lottery must be promoted wholly for a purpose other than that of private gain.
6The arrangements for an incidental non-commercial lottery must not include a rollover.
7(1)No lottery ticket for an incidental non-commercial lottery may be sold or supplied otherwise than—
(a)on the premises on which the connected event takes place, and
(b)while the connected event is taking place.
(2)The results of the lottery must be made public while the connected event is taking place.
8In this Part “prescribed” means prescribed by the Secretary of State by regulations.