SCHEDULE 11Exempt Lotteries
Part 4Small Society Lotteries
The exemption
30
(1)
A lottery is exempt if—
(a)
it is promoted wholly on behalf of a non-commercial society (“the promoting society”),
(b)
it is a small lottery (within the meaning of paragraph 31), and
(c)
the other conditions of a small society lottery specified in this Part are satisfied.
(2)
A lottery promoted wholly on behalf of a non-commercial society is referred to in this Part as a small society lottery.
31
(1)
For the purposes of this Part a society lottery is a small lottery unless it is a large lottery by virtue of any of sub-paragraphs (2) to (5).
(2)
A society lottery is a large lottery if the arrangements for it are such that its proceeds may exceed £20,000.
(3)
A society lottery is a large lottery if it is promoted wholly or partly at a time in a calendar year at which the aggregate of the promoting society's proceeds from society lotteries promoted wholly or partly during that year exceeds £250,000.
(4)
A society lottery is a large lottery if the arrangements for it are such that (disregarding any other society lottery the sale of tickets for which is not concluded) it may during its promotion become a large lottery by virtue of sub-paragraph (3).
(5)
If a society promotes a lottery that is a large society lottery by virtue of sub-paragraph (2), (3) or (4) (“the first lottery”), any other society lottery promoted by that society is a large lottery if it is wholly or partly promoted—
(a)
after the beginning of the promotion of the first lottery and in a calendar year during which the first lottery is wholly or partly promoted, or
(b)
in any of the three calendar years successively following the last calendar year during which the first lottery was wholly or partly promoted.