The Lottery Duty (Amendment) Regulations 2002

• Citation: S.I. 2002/2355
• Sections: 5

Section 1

(1) These Regulations may be cited as the Lottery Duty (Amendment) Regulations 2002 and come into force on 17th October 2002.

(2) These Regulations shall not affect the time when a ticket or chance is taken where that ticket or chance has been taken before the coming into force of these Regulations.

Section 2

Amend the Lottery Duty Regulations 1993 as follows.

Section 3

For the title to Part IV substitute “TICKETS OR CHANCES (SPECIAL PROVISIONS)”.

Section 4

After the title to Part IV, but before regulation 9, insert—

The time when a ticket or chance is taken

(A9)

(1) Where a ticket or chance is taken in a lottery the taking of the ticket or chance shall be treated as occurring on the day the lottery takes place.

(2) This regulation applies to a ticket or chance taken in a lottery that is part of the National Lottery but does not apply to a ticket or chance where, before it is taken, it has been determined whether or not it will win.

Section 5

In regulation 9—

(a) omit “and” at the end of sub-paragraph (a); and

(b) omit sub-paragraph (b).