Part I Customs and Excise and Value Added Tax
Chapter II Lottery Duty
Administration and enforcement
33 Forfeiture.
1
Where a person has committed an offence under section 31(1) or (3) above, any goods used in the promotion of, or in any other way related to, a relevant lottery are liable to forfeiture.
2
In subsection (1) above “relevant lottery”—
a
in relation to an offence under section 31(1) above, means a lottery in respect of which lottery duty was fraudulently evaded or (as the case may be) in respect of which the fraudulent evasion of lottery duty was sought, and
b
in relation to an offence under section 31(3) above, means a lottery to which the false statement or (as the case may be) false document related.