Article 2

(1)

Lottery duty^f1 shall become a common duty and accordingly the Isle of Man Act 1979 shall be amended as follows.

(2)

In section 1(1) (common duties) after paragraph (c) there shall be inserted—

“(ca)

lottery duty chargeable under the law of the United Kingdom or the Isle of Man;”.

Annotations

f1: Lottery duty is a duty of excise charged in the United Kingdom in accordance with section 24 of the Finance Act 1993(c. 34).