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The Lottery Duty (Instant Chances) Regulations 1995
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- 1995 No. 2815
- Explanatory Note
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Explanatory Note
(This note is not part of the Regulations)
These Regulations, which come into force on 1st December 1995, determine when an instant lottery chance in a lottery that forms part of the National Lottery shall be deemed to be taken for the purposes of payment of lottery duty. They also define an instant chance and require that each instant chance bear a unique reference in an identifiable sequence. Provision is also made for duty credit where duty has been paid on an instant chance which is not then taken.
In particular:
Regulation 2 states to which lotteries these Regulations apply.
Regulation 3 defines “activated”, “settled”, “batch”, “instant chance”, “the National Lottery”, “registered promoter” and “unique reference”.
Regulation 4 is concerned with the unique references on instant chances.
Regulation 5 sets out when an instant chance shall be treated as taken for the purposes of payment of lottery duty.
Regulation 6 details the provisions for duty credit where an instant chance on which lottery duty has been paid is not taken.
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