OpenLegislation

The Lottery Duty (Amendment) Regulations 2007

S.I. 2007/870 · Made 15 March 2007

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

EXCISE

Made 15th March 2007

Laid before the House of Commons 16th March 2007

Coming into force 6th April 2007

The Commissioners for Revenue and Customsf1 make the following Regulations in exercise of the power conferred by section 27(2) of the Finance Act 1993f2:

Annotations to the whole text

Footnotes

f1

The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of that Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.

f2

1993 c. 34; section 40(1) provides that in Part 1 Chapter 2 of that Act (lottery duty) “the Commissioners” means the Commissioners of Customs and Excise and “regulations” means regulations made by the Commissioners.

Contents

  1. 1Regulation 1
  2. 2Regulation 2
  3. Signature
  4. Explanatory note

1

These Regulations may be cited as the Lottery Duty (Amendment) Regulations 2007 and come into force on 6th April 2007.

2

In regulation 8 of the Lottery Duty Regulations 1993f1 (payment of lottery duty in respect of the National Lottery), for “body corporate” substitute “person”.

Signature

Paul Gray

Mike Eland

Two of the Commissioners for Her Majesty’s Revenue and Customs

15th March 2007

Explanatory note

(This note is not part of the Regulations)

Regulation 2 amends regulation 8 of the Lottery Duty Regulations 1993 (S.I. 1993/3212) such that lottery duty payable in respect of the National Lotteryf1 shall be paid by the person licensedf2 to run that lottery instead of by the promoter.

A full regulatory impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.