OpenLegislation

Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

These Regulations, which come into force on 17th October 2002, amend the Lottery Duty Regulations 1993 (S.I. 1993/3212).

They provide that the time when a ticket or chance is taken in a lottery that is part of the National Lottery shall be treated as the day on which the lottery takes place. This does not apply to a ticket or chance where, before it is taken, it has been determined whether or not it will win.