The Lottery Duty (Amendment) Regulations 2002

Statutory Instruments

2002 No. 2355

CUSTOMS AND EXCISE

The Lottery Duty (Amendment) Regulations 2002

Made

11th September 2002

Laid before the House of Commons

13th September 2002

Coming into force

17th October 2002

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 24(2) and 38 of the Finance Act 1993(1) and of all other powers enabling them in that behalf, hereby make the following regulations:

1.—(1) These Regulations may be cited as the Lottery Duty (Amendment) Regulations 2002 and come into force on 17th October 2002.

(2) These Regulations shall not affect the time when a ticket or chance is taken where that ticket or chance has been taken before the coming into force of these Regulations.

2.  Amend the Lottery Duty Regulations 1993(2) as follows.

3.  For the title to Part IV substitute “TICKETS OR CHANCES (SPECIAL PROVISIONS)”.

4.  After the title to Part IV, but before regulation 9, insert—

“The time when a ticket or chance is taken

A9— (1) Where a ticket or chance is taken in a lottery the taking of the ticket or chance shall be treated as occurring on the day the lottery takes place.

(2) This regulation applies to a ticket or chance taken in a lottery that is part of the National Lottery but does not apply to a ticket or chance where, before it is taken, it has been determined whether or not it will win.”.

5.  In regulation 9—

(a) omit “and” at the end of sub-paragraph (a); and

(b) omit sub-paragraph (b).

New King’s Beam House, 22 Upper Ground, London SE1 9PJ

M. J. Eland,

Commissioner of Customs and Excise

11th September 2002

Explanatory Note

(This note is not part of the Regulations)

These Regulations, which come into force on 17th October 2002, amend the Lottery Duty Regulations 1993 (S.I. 1993/3212).

They provide that the time when a ticket or chance is taken in a lottery that is part of the National Lottery shall be treated as the day on which the lottery takes place. This does not apply to a ticket or chance where, before it is taken, it has been determined whether or not it will win.

(1)

1993 c. 34; section 40(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise and “regulations” as meaning regulations made by the Commissioners.

(2)

S.I. 1993/3212, amended by S.I. 2001/4021.