Part I Customs and Excise and Value Added Tax
Chapter II Lottery Duty
The duty
I124 Lottery duty.
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 F2not 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) F7or is promoted under and operated in accordance with a lottery operating licence under Part 5 of that Act or (in Northern Ireland) in respect —
a
b
of a private lottery within the meaning of that F4... Order;
c
F6d
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F1e
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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.