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Finance Act 2007
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- UK Public General Acts
- 2007 c. 11
- SCHEDULE 25
- Part 1
- Exemption from income tax...
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Changes over time for: Cross Heading: Exemption from income tax for profits of charitable trusts from certain lotteries
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- 01/09/2007- Amendment
- 06/04/2009
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Finance Act 2007, Cross Heading: Exemption from income tax for profits of charitable trusts from certain lotteries is up to date with all changes known to be in force on or before 01 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Exemption from income tax for profits of charitable trusts from certain lotteries U.K.
2U.K.In section 530(2) of ITA 2007 (charitable trusts: exemption for profits from lotteries), for paragraph (a) (together with the “or” following it) substitute—
“(a)the lottery is an exempt lottery within the meaning of the Gambling Act 2005 by virtue of Part 1 or 4 of Schedule 11 to that Act,
(ab)the lottery is promoted in accordance with a lottery operating licence within the meaning of Part 5 of that Act, or”.
Commencement Information
I1Sch. 25 para. 2 in force at 1.9.2007 by S.I. 2007/2532, art. 2
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