Regulation 3

For regulation 6(2) substitute—

“(2)

Where payment of any lottery duty is deferred—

(a)

it must be paid using either the Clearing House Automated Payment System (CHAPS) or the Bankers' Automated Clearing Services (BACS), and

(b)

payment must be credited to such bank account as the Commissioners may require on or before the day by which the return showing that duty must be furnished.”.