{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-530",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-530.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/530",
  "kind": "section",
  "number": "530",
  "heading": "Exemption for profits from lotteries",
  "text": "(1) The profits accruing to a charitable trust from a lottery are not taken into account in calculating total income if conditions A and B are met.\n(2) Condition A is that—\n(a) the lottery is an exempt lottery within the meaning of the Gambling Act 2005 by virtue of Part 1 or 4 of Schedule 11 to that Act,\n(ab) the lottery is promoted in accordance with a lottery operating licence within the meaning of Part 5 of that Act, or\n(b) the lottery is promoted and conducted in accordance with Article 133 or 135 of the Betting, Gaming, Lotteries and Amusements (Northern Ireland) Order 1985 (S.I. 1985/1204 (N.I. 11)).\n(3) Condition B is that the profits are applied to the purposes of the charitable trust only.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 530(2)(a)(ab) substituted for s. 530(2)(a) (1.9.2007) by Finance Act 2007 (c. 11), Sch. 25 para. 2, 23(2); S.I. 2007/2532, art. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/530",
    "retrieved_at": "2026-10-29T09:13:03.599581+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."
}