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Finance Act 2007

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Changes over time for: Part 3

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Point in time view as at 06/04/2009.

Changes to legislation:

Finance Act 2007, Part 3 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

Part 3 U.K.Amendments of FA 1993 relating to lottery duty

IntroductoryU.K.

13U.K.Chapter 2 of Part 1 of FA 1993 (lottery duty) is amended as follows.

Charge to lottery dutyU.K.

14U.K.In section 24(4) (lotteries in respect of which lottery duty not chargeable)—

(a)in the opening words, for “not chargeable in respect” substitute “ not chargeable (in Great Britain) in respect of a lottery which is an exempt lottery within the meaning of the Gambling Act 2005 (see section 258) or (in Northern Ireland) in respect ”,

(b)in paragraph (a), omit “the Lotteries and Amusements Act 1976 or”,

(c)in paragraph (b), omit “Act or”,

(d)in paragraph (c), omit “Act or” and “section 5(3) of that Act or”, and

(e)omit paragraph (d).

Commencement Information

I1Sch. 25 para. 14 in force at 1.9.2007 by S.I. 2007/2532, art. 2

Disclosure of informationU.K.

15U.K.In section 37 (disclosure of information to or by the Gaming Board for Great Britain etc)—

(a)in subsection (1), for “Gaming Board for Great Britain” substitute “ Gambling Commission ” and for “or Gaming Board” (in both places) substitute “ or Gambling Commission ”, and

(b)in subsection (2), for “Gaming Board for Great Britain” substitute “ Gambling Commission ” and for “or Gaming Board” substitute “ or Gambling Commission ”.

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