# The Lottery Duty (Amendment) Regulations 2007

S.I. 2007/870 · made 15 March 2007

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 Lottery shall be paid by the person licensed to run that lottery instead of by the promoter.

Made under: Finance Act 1993 (Section 27)

PDFs: Printed copy https://openlegislation.uk/lottery-duty-amendment-regulations-2007/pdf/uksi_20070870_en.pdf; Explanatory Memorandum https://openlegislation.uk/lottery-duty-amendment-regulations-2007/pdf/uksiem_20070870_en.pdf

## Introductory text

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 Customs make the following Regulations in exercise of the power conferred by section 27(2) of the Finance Act 1993:

## 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 1993 (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 Lottery shall be paid by the person licensed 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.

---
Source: https://www.legislation.gov.uk/uksi/2007/870 (the official version)
Page: https://openlegislation.uk/lottery-duty-amendment-regulations-2007
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.