Lotteries and Amusements Act 1976 (repealed)

Yn ddilys o 03/10/1994

[F1 F2 Part II E+W+S INFORMATION

Textual Amendments

F1 Sch. 2A inserted (3.10.1994) by National Lottery etc. Act 1993 (c. 39), s. 50(2), Sch. 9; S.I. 1994/1055, art. 3

F2 Sch. 2A inserted (3.10.1994) by 1993 c. 39, s. 50(2), Sch.9; S.I. 1994/1055, art. 3

F3 8 (1) A certificate holder shall preserve all documents of his, including all information kept by him otherwise than in writing, relating to the management of a society’s lottery or a local lottery until the end of the period of two years beginning with the date of the lottery. E+W+S

(2) The Board may direct that, subject to such conditions as may be specified in the direction, sub-paragraph (1) above shall not apply to documents or information specified, or of a description specified, in the direction.

(3) A direction under sub-paragraph (2) above shall be given in writing and may be varied or revoked by a subsequent direction.

Textual Amendments

F3 Sch. 2A inserted (3.10.1994) by 1993 c. 39, s. 50(2), Sch.9; S.I. 1994/1055, art. 3

F4 9 E+W+S The Board may require a certificate holder—

(a) to provide the Board with such information relating to the management of a society’s lottery or a local lottery as they may require;

(b) to allow the Board to inspect and take copies of any documents of the certificate holder, including any information kept by him otherwise than in writing, relating to the management of such a lottery;

(c) where such information is kept by means of a computer, to give the Board such assistance as they may require to enable them to inspect and take copies of the information in a visible and legible form and to inspect and check the operation of any computer, and any associated apparatus or material, that is or has been in use in connection with the keeping of the information;

(d) to allow the Board to inspect any aspect of the management of such a lottery.

Textual Amendments

F4 Sch. 2A inserted (3.10.1994) by 1993 c. 39, s. 50(2), Sch.9; S.I. 1994/1055, art. 3

F5 10 E+W+S Where a certificate holder is a company to which section 241 of the M1 Companies Act 1985 (directors’ duty to lay and deliver accounts) applies, the company shall, immediately after copies of its accounts for a financial year have been laid before it under that section, send a copy of its profit and loss account for that year and the related auditors’ report to the Board.

Textual Amendments

F5 Sch. 2A inserted (3.10.1994) by 1993 c. 39, s. 50(2), Sch.9; S.I. 1994/1055, art. 3

Marginal Citations

M1 1985 C. 6.

F6 11 (1) A certificate holder to whom paragraph 10 above does not apply shall, in respect of each year in which he holds a certificate, send to the Board a profit and loss account of his business of managing lotteries under the certificate together with a report on the account prepared by a qualifying auditor. E+W+S

(2) The account shall be sent to the Board within ten months of the end of the year to which it relates.

(3) An account under this paragraph shall comply with any directions given by the Board as to the information to be contained in such an account, the manner in which such information is to be presented or the methods and principles according to which such an account is to be prepared.

(4) Any directions under sub-paragraph (3) above shall be given in writing and may be varied or revoked by subsequent directions.

(5) In sub-paragraph (1) above “qualifying auditor” means a person who—

(a) is eligible for appointment as a company auditor under section 25 of the M2 Companies Act 1989, and

(b) is not disqualified by sub-paragraph (6) below.

(6) The following persons are disqualified—

(a) the certificate holder;

(b) where the certificate holder is an unincorporated body of persons, any of those persons;

(c) a partner, officer or employee of the certificate holder or a person disqualified by paragraph (b) above;

(d) a partner or employee of a person disqualified by paragraph (c) above;

(e) a partnership of which any person disqualified by paragraph (a), (b) or (c) above is a member.

(7) The auditor’s report on an account under this paragraph shall state whether in the auditor’s opinion the account has been properly prepared in accordance with any directions given under sub-paragraph (3) above.

(8) The auditor shall, in preparing his report, carry out such investigations as will enable him to form an opinion as to—

(a) whether proper accounting records have been kept by the certificate holder, and

(b) whether the certificate holder’s account is in agreement with the accounting records.

(9) If the auditor fails to obtain all the information and explanations that, to the best of his knowledge and belief, are necessary for the purposes of his audit, his report shall state that fact.

(10) In this paragraph “year” means a period of twelve months beginning with 1st January.

Textual Amendments

F6 Sch. 2A inserted (3.10.1994) by 1993 c. 39, s. 50(2), Sch.9; S.I. 1994/1055, art. 3

Marginal Citations

M2 1989 C. 40.

F7 12 (1) A person who, in pursuance of a requirement imposed on him by or under paragraph 9, 10 or 11 above, knowingly or recklessly gives to the Board any information which is false in a material particular shall be guilty of an offence. E+W+S

(2) A person who knowingly or recklessly includes in a report under paragraph 11 above any information which is false in a material particular shall be guilty of an offence.]

Textual Amendments

F7 Sch. 2A inserted (3.10.1994) by 1993 c. 39, s. 50(2), Sch.9; S.I. 1994/1055, art. 3