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The Lottery Duty (Instant Chances) Regulations 1995
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- 1995 No. 2815
- Regulation 6
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Duty credit
6.—(1) Where a batch has been settled but at the conclusion of the lottery not all the chances in that batch have actually been taken the registered promoter shall be entitled to a duty credit.
(2) The duty credit to which the registered promoter is entitled shall be the amount paid on account of lottery duty for the instant chances that have not actually been taken.
(3) Subject to paragraphs (4) and (5) below, regulation 7 of, and Schedule 4 to the Lottery Duty Regulations 1993 shall apply to duty credit as they apply to refunds of duty.
(4) Paragraphs (1) and (2)(a) and (d) of regulation 7 shall not apply.
(5) Schedule 4 shall apply as if—
(a)in paragraph (b), the word “took” were substituted for the words “would have taken”, and
(b)paragraph (c) were omitted.
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