Part I Customs and Excise and Value Added Tax
Chapter II Lottery Duty
Administration and enforcement
30 Application of revenue trade provisions of CEMA 1979.
(1)
Section 1(1) of the M1Customs and Excise Management Act 1979 (interpretation) shall be amended in accordance with subsections (2) and (3) below.
(2)
In the definition of “the revenue trade provisions of the customs and excise Acts”—
(a)
the word “and” at the end of paragraph (b) shall be omitted, and
(b)
“; and
(d)
the provisions of Chapter II of Part I of the Finance Act 1993;”.
(3)
In paragraph (a) of the definition of “revenue trader”—
(a)
the word “or” at the end of sub-paragraph (i) shall be omitted,
(b)
“(i)
the buying, selling, importation, exportation, dealing in or handling of tickets or chances on the taking of which lottery duty is or will be chargeable; or”, and
(c)
in sub-paragraph (ii) after “activities” there shall be inserted “
as are mentioned in sub-paragraph (i) or (ia) above
”
.
(4)
“(1A)
In subsection (1) above as it applies in relation to a sum owing by a revenue trader in respect of lottery duty or of a relevant penalty—
(a)
references to goods liable to any excise duty include lottery tickets on the taking of which lottery duty will be chargeable, and
(b)
“the trade in respect of which the duty is imposed” includes any trade or business carried on by the revenue trader that consists of or includes the buying, selling, importation, exportation, dealing in or handling of tickets or chances on the taking of which lottery duty is or will be chargeable.”