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(This note is not part of the Regulation)
These Regulations make provision for the administration and control of lottery duty and lottery promoters.
In particular:
Part II regulates the registration of promoters;
Part III regulates the payment and refund of lottery duty including deferred payment;
Part IV regulates for a charge of duty on tickets or chances taken abroad in the National Lottery;
Part V regulates the administration and protection of the revenue derived from lottery duty and in particular:— requires the price of the ticket or chance to be shown on the ticket or other document providing evidence of the taking of a chance;
requires tickets or chances to have unique references;
requires prior notification where tickets are to be destroyed;
requires registered promoters to furnish returns and pay lottery duty due;
requires signatures and declarations on applications for registration and returns.
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