2010 No. 2959
Excise
The Lottery Duty (Exemption) Order 2010
Made
Laid before the House of Commons
Coming into force
The Treasury, make the following Order in exercise of the powers conferred by section 24(5) of the Finance Act 19931:
Citation and commencement and effect1
1
This Order may be cited as the Lottery Duty (Exemption) Order 2010.
2
This Order comes into force on 5th January 2011.
3
The amendment made by article 2 applies in relation to the taking of a ticket or chance in a lottery on or after 5th January 2011.
Amendment of section 24 of the Finance Act 19932
In section 24(4) of the Finance Act 19932 (exemption from lottery duty), after “(see section 258)” insert “or is promoted under and operated in accordance with a lottery operating licence under Part 5 of that Act”.
Brooks NewmarkAngela WatkinsonTwo of the Lords Commissioners of Her Majesty’s Treasury
EXPLANATORY NOTE
(This note is not part of the Regulations)