{
  "url": "https://openlegislation.uk/finance-act-1993/section-31",
  "json_url": "https://openlegislation.uk/finance-act-1993/section-31.json",
  "legislation": "ukpga/1993/34",
  "legislation_title": "Finance Act 1993",
  "legislation_url": "https://openlegislation.uk/finance-act-1993",
  "path": "section/31",
  "kind": "section",
  "number": "31",
  "heading": "General offences.",
  "text": "(1) A person who is knowingly concerned—\n(a) in the fraudulent evasion (by him or another person) of lottery duty, or\n(b) in taking steps with a view to such fraudulent evasion,\nis guilty of an offence.\n(2) A person guilty of an offence under subsection (1) above is liable—\n(a) on summary conviction, to a penalty of £20,000 or, if greater, treble the amount of the duty evaded or sought to be evaded or to imprisonment for a term not exceeding six months, or to both, or\n(b) on conviction on indictment, to a penalty of any amount or to imprisonment for a term not exceeding 14 years, or to both.\n(3) A person who in connection with lottery duty—\n(a) makes a statement that he knows to be false in a material particular or recklessly makes a statement that is false in a material particular, or\n(b) with intent to deceive, produces or makes use of a book, account, return or other document that is false in a material particular,\nis guilty of an offence.\n(4) A person guilty of an offence under subsection (3) above is liable—\n(a) on summary conviction, to a penalty of £20,000 or to imprisonment for a term not exceeding six months, or to both, or\n(b) on conviction on indictment, to a penalty of any amount or to imprisonment for a term not exceeding two years, or to both.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sum in s. 31(2)(a) substituted for words (12.3.2015) by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 6(3)(a) (with reg. 5(1))"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in s. 31(2)(b) substituted (22.2.2024) by Finance Act 2024 (c. 3), s. 32(1) (with s. 32(6))"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Sum in s. 31(4)(a) substituted for words (12.3.2015) by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 6(3)(b) (with reg. 5(1))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1993/34/section/31",
    "retrieved_at": "2026-10-29T09:34:56.691459+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}