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The Lottery Duty Regulations 1993

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PART IPRELIMINARY

Citation and commencement

1.  These Regulations may be cited as the Lottery Duty Regulations 1993 and shall come into force on 1st February 1994.

Interpretation

2.  In these Regulations—

  • “accounting period” means—

    (a)

    a period ending on the last Saturday of each month; or

    (b)

    where payment is deferred, such period as the Commissioners may require;

  • the Act” means the Finance Act 1993;

  • “the 1979 Act” means the Customs and Excise Management Act 1979(1);

  • “applicant” means any person who makes an application to be registered under section 29 of the Act;

  • “business day” means a day which is a business day within the meaning of section 92 of the Bills of Exchange Act 1882(2);

  • “chargeable lottery” means a lottery in respect of which lottery duty is chargeable (or, on the taking of a ticket or chance, will be chargeable) in accordance with section 24 of the Act;

  • “the National Lottery” has the meaning given by section 1 of the National Lottery etc.Act 1993(3);

  • “registered promoter” means a person registered under section 29 of the Act.

(2)

1882 c. 61 (45 & 46 Vict); section 92 was amended by the Banking and Financial Dealings Act 1971 (c. 80), sections 3 and 4.

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