SCHEDULES

C1SCHEDULE 11Exempt Lotteries

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Modifications etc. (not altering text)

Part 1Incidental Non-commercial Lotteries

The exemption

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An event is non-commercial if no sum raised by the organisers of the event (whether by way of fees for entrance or for participation, by way of sponsorship, by way of commission from traders or otherwise) is appropriated for the purpose of private gain.