(This note is not part of the Regulations)
These Regulations come into force on 27th January 2002 and apply to lottery duty which becomes due on or after that day.
They amend the Lottery Duty Regulations 1993 (S.I. 1993/3212). The principal changes made are:
a
to require payment of lottery duty by specified means of electronic communication;
b
to amend the date by which a return must be furnished to the Commissioners;
c
to provide for the furnishing of a return by electronic communication.
Regulation 3 provides that payment of lottery duty be made using either the Bankers' Automated Clearing Services (BACS) or the Clearing House Automated Payment System (CHAPS) and that payment must be credited to the required bank account on or before the day by which the return is required to be furnished.
Regulation 5 requires a registered lottery promoter to furnish a return to the Commissioners by no later than the thirteenth day following the end of every accounting period.
Regulation 6 specifies where returns must be furnished.
Regulation 7 makes provision for a registered promoter who applies to and is authorised by the Commissioners to furnish returns using approved forms of electronic communication. Certain formalities are provided for to take account of the special characteristics of electronic communication.