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The Lottery Duty Regulations 1993

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Citation and commencement

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


2.  In these Regulations—

  • “accounting period” means—


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


    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.


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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