Valid from 01/10/2005
This section has no associated Explanatory Notes
1(1)A lottery is exempt if—E+W+S
(a)it is incidental to a non-commercial event within the meaning of paragraph 2 (“the connected event”), and
(b)the conditions specified in this Part are satisfied.
(2)A lottery to which sub-paragraph (1) applies is referred to in this Part as an incidental non-commercial lottery.