Chwilio Deddfwriaeth

Finance Act 1993

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24 Lottery duty.U.K.

(1)Subject to subsections (3) and (4) below, a duty of excise called “lottery duty” is chargeable—

(a)on the taking in the United Kingdom of a ticket or chance in a lottery, and

(b)in such cases as may be determined by regulations, on the taking outside the United Kingdom of a ticket or chance in a lottery promoted in the United Kingdom.

(2)Regulations may make provision for determining when and where the taking of a ticket or chance in a lottery is to be treated as occurring for the purposes of this Chapter.

(3)Lottery duty is not chargeable in respect of a lottery that constitutes a game of bingo (or any version of bingo, by whatever name called).

(4)Lottery duty is not chargeable in respect—

(a)of a lottery promoted as an incident of an exempt entertainment within the meaning of the M1Lotteries and Amusements Act 1976 or the M2Betting, Gaming, Lotteries and Amusements (Northern Ireland) Order 1985;

(b)of a private lottery within the meaning of that Act or Order;

(c)of a society’s lottery within the meaning of that Act or Order in respect of which the conditions set out in section 5(3) of that Act or Article 135(1) of that Order are satisfied;

(d)of a local lottery within the meaning of that Act in respect of which the conditions set out in section 6(2) of that Act are satisfied;

F1(e). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5)The Treasury may by order amend subsection (4) above so as to add to the descriptions of lottery for the time being mentioned in that subsection, so as to omit any of them or so as to substitute a different description of lottery for any of them.

Textual Amendments

F1S. 24(4)(e) repealed (22.7.2004) by Statute Law (Repeals) Act 2004 (c. 14), Sch. 1 Pt. 17 Group 3

Commencement Information

I1S. 24 wholly in force; s. 24 not in force at Royal Assent, s. 24(1)(b)-(5) in force at 1.12.1993, s. 24 in force at 1.2.1994 insofar as not already in force by S.I. 1993/2842, art. 3.

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