Explanatory note

These Regulations make provision for the administration and control of lottery duty and lottery promoters.

In particular:

• Part II regulates the registration of promoters;

• Part III regulates the payment and refund of lottery duty including deferred payment;

• Part IV regulates for a charge of duty on tickets or chances taken abroad in the National Lottery;

• Part V regulates the administration and protection of the revenue derived from lottery duty and in particular:— requires the price of the ticket or chance to be shown on the ticket or other document providing evidence of the taking of a chance;

  • requires tickets or chances to have unique references;

  • requires prior notification where tickets are to be destroyed;

  • requires registered promoters to furnish returns and pay lottery duty due;

  • requires signatures and declarations on applications for registration and returns.