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.
Annotations
Footnotes
- f1
-
Regulation 2 of S.I. 1993/3212 read with section 1 of the National Lottery etc. Act 1993 (c. 39) provides that “the National Lottery” means all the lotteries that form part of the National Lottery, taken as a whole. A lottery forms part of the National Lottery if it is promoted or proposed to be promoted (a) by the person licensed to run the National Lottery, or (b) in pursuance of an agreement that has been made between that person and the lottery’s promoter or proposed promoter. The promotion of the lottery must be authorised by a licence granted to its promoter or proposed promoter under section 6 of the Act. Sections 1 and 6 were amended as of 1st October 2006 by sections 3(a) and 3(c) respectively of the National Lottery Act 2006 (c. 23) and article 2(a) of S.I. 2006/2630 (C. 89).
- f2
-
See section 5 of the National Lottery etc. Act 1993 (c. 39), which – until amended as of 1st October 2006 by section 3(b) of the National Lottery Act 2006 (c. 23) and article 2(a) of S.I. 2006/2630 (C. 89) - provided for such licensing of a body corporate only.