SCHEDULES

SCHEDULE 25Amendments connected with Gambling Act 2005

Part 3Amendments of FA 1993 relating to lottery duty

Introductory

13

Chapter 2 of Part 1 of FA 1993 (lottery duty) is amended as follows.

Charge to lottery duty

14

In section 24(4) (lotteries in respect of which lottery duty not chargeable)—

a

in the opening words, for “not chargeable in respect” substitute “ not chargeable (in Great Britain) in respect of a lottery which is an exempt lottery within the meaning of the Gambling Act 2005 (see section 258) or (in Northern Ireland) in respect ”,

b

in paragraph (a), omit “the Lotteries and Amusements Act 1976 or”,

c

in paragraph (b), omit “Act or”,

d

in paragraph (c), omit “Act or” and “section 5(3) of that Act or”, and

e

omit paragraph (d).

Disclosure of information

15

In section 37 (disclosure of information to or by the Gaming Board for Great Britain etc)—

a

in subsection (1), for “Gaming Board for Great Britain” substitute “ Gambling Commission ” and for “or Gaming Board” (in both places) substitute “ or Gambling Commission ”, and

b

in subsection (2), for “Gaming Board for Great Britain” substitute “ Gambling Commission ” and for “or Gaming Board” substitute “ or Gambling Commission ”.