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The Lottery Duty (Instant Chances) (Amendment) Regulations 2002

S.I. 2002/2354 · Made 11 September 2002

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.

CUSTOMS AND EXCISE

Made 11th September 2002

Laid before the House of Commons 13th September 2002

Coming into force 17th October 2002

The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by sections 24(2), 28(2) and 38 of the Finance Act 1993f1 and of all other powers enabling them in that behalf, hereby make the following regulations:

Annotations to the whole text

Footnotes

f1

1993 c. 34; section 40(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise and “regulations” as meaning regulations made by the Commissioners.

Contents

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

1

These Regulations may be cited as the Lottery Duty (Instant Chances) (Amendment) Regulations 2002 and shall come into force on 17th October 2002.

2

Amend the Lottery Duty (Instant Chances) Regulations 1995f1 as follows.

3

In regulation 5(2)(b) for “fifteen days” substitute “thirty days”.

Signature

New King’s Beam House, 22 Upper Ground, London SE1 9PJ

M. J. Eland,

Commissioner of Customs and Excise

11th September 2002

Explanatory note

(This note is not part of the Regulations)

These Regulations, which come into force on 17th October 2002, amend the Lottery Duty (Instant Chances) Regulations 1995 (S.I. 1995/2815).

An instant lottery chance in a lottery that forms part of the National Lottery is treated as being taken for the purposes of payment of lottery duty when the batch of which it forms part is settled. These Regulations amend one of the rules determining the time when a batch is settled from fifteen days after it was first activated, to thirty days.