# The Lottery Duty Regulations 1993, Regulation 9: The taking outside the United Kingdom of a ticket or chance


Where any ticket or chance is taken outside the United Kingdom in the National Lottery the taking of that ticket or chance shall be treated as having occurred—
(a) at the principal place of business within the United Kingdom of the registered promoter; and
(b) at the time that—
(i) the ticket or chance is taken; or
(ii) payment for the ticket or chance is made, whichever is the earlier.

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Source: https://www.legislation.gov.uk/uksi/1993/3212/regulation/9 (the official version)
Page: https://openlegislation.uk/lottery-duty-regulations-1993/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.