{
  "url": "https://openlegislation.uk/finance-act-2007-schedule-25-commencement-and-transitional-provisions-order-2007/article-3",
  "json_url": "https://openlegislation.uk/finance-act-2007-schedule-25-commencement-and-transitional-provisions-order-2007/article-3.json",
  "legislation": "uksi/2007/2532",
  "legislation_title": "The Finance Act 2007, Schedule 25 (Commencement and Transitional Provisions) Order 2007",
  "legislation_url": "https://openlegislation.uk/finance-act-2007-schedule-25-commencement-and-transitional-provisions-order-2007",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Transitional provisions",
  "text": "In section 505(1)(f)(ii) of the Income and Corporation Taxes Act 1988 (charitable companies: exemption for profits from lotteries) and section 530(2) of the Income Tax Act 2007 (charitable trusts: exemption for profits from lotteries) the references to “lottery operating licence” include an operating licence which is treated as being held by a society by virtue of paragraph 68 of Schedule 4 to the 2006 Order.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c.1; paragraph (f) of section 505(1) was inserted by s138 of the Finance Act 1995 (c.4) and amended by paragraph 1 of Schedule 25 to the Finance Act 2007."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2007 c.3; section 530(2) was amended by paragraph 2 of Schedule 25 to the Finance Act 2007."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/2532/article/3",
    "retrieved_at": "2026-10-29T03:44:35.068385+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."
}