http://www.legislation.gov.uk/ukpga/1993/34/section/30Finance Act 1993An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1993-07-27texttext/xmlenStatute Law Database2024-05-18Expert Participation2024-02-22 Part I Customs and Excise and Value Added TaxChapter II Lottery Duty Administration and enforcement Application of revenue trade provisions of <Acronym Expansion="Customs and Excise Management Act">CEMA</Acronym> 1979.301Section 1(1) of the Customs and Excise Management Act 1979 (interpretation) shall be amended in accordance with subsections (2) and (3) below.2In the definition of “the revenue trade provisions of the customs and excise Acts”—athe word “and” at the end of paragraph (b) shall be omitted, andbat the end there shall be added; and dthe provisions of Chapter II of Part I of the Finance Act 1993;.3In paragraph (a) of the definition of “revenue trader”—athe word “or” at the end of sub-paragraph (i) shall be omitted,bafter sub-paragraph (i) there shall be inserted—ithe buying, selling, importation, exportation, dealing in or handling of tickets or chances on the taking of which lottery duty is or will be chargeable; or, andcin sub-paragraph (ii) after “activities” there shall be inserted “ as are mentioned in sub-paragraph (i) or (ia) above ”.4In section 117 of the Customs and Excise Management Act 1979 (execution and distress against revenue traders) after subsection (1) there shall be inserted—1AIn subsection (1) above as it applies in relation to a sum owing by a revenue trader in respect of lottery duty or of a relevant penalty—areferences to goods liable to any excise duty include lottery tickets on the taking of which lottery duty will be chargeable, andbthe trade in respect of which the duty is imposed” includes any trade or business carried on by the revenue trader that consists of or includes the buying, selling, importation, exportation, dealing in or handling of tickets or chances on the taking of which lottery duty is or will be chargeable.1979 c. 2. 1979 c. 2.
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<Number>Part I</Number>
<Title> Customs and Excise and Value Added Tax</Title>
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<Title> Lottery Duty</Title>
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Application of revenue trade provisions of
<Acronym Expansion="Customs and Excise Management Act">CEMA</Acronym>
1979.
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Section 1(1) of the
<CommentaryRef Ref="c15149791"/>
Customs and Excise Management Act 1979 (interpretation) shall be amended in accordance with subsections (2) and (3) below.
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the provisions of Chapter
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in sub-paragraph (ii) after “activities” there shall be inserted
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In section 117 of the
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<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/2" id="c00188" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="2">1979 c. 2</Citation>
.
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<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/2" id="c00189" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="2">1979 c. 2</Citation>
.
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