Finance Act 2007 (c. 11)

SCHEDULES

SCHEDULE 25 Amendments connected with Gambling Act 2005

Part 3 Amendments 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”.