The Lottery Duty (Instant Chances) Regulations 1995

Contents

1Citation and commencement#

These Regulations may be cited as the Lottery Duty (Instant Chances) Regulations 1995 and shall come into force on 1st December 1995.

2Application#

These Regulations apply to any lottery that forms part of the National Lottery in which instant chances are taken.

3Interpretation#

In these Regulations—• “activated” and “settled” have the meanings given in regulation 5 below;• “batch” means a number of instant chances of between fifty and five hundred (determined by the registered promoter), provided that that number produces a whole number when divided by fifty;• “instant chance” means a ticket or chance where, before it is taken, it has been determined whether or not it will win;• “the National Lottery”, “registered promoter” and “unique reference” have the meanings which they bear in the Lottery Duty Regulations 1993.

4Unique references#

The unique reference for each instant chance shall be arranged in a sequence that identifies it as part of a particular batch.

5Payment of lottery duty on instant chances#

(1)For the purposes of payment of lottery duty, an instant chance shall be treated as taken when the batch of which it forms part is settled.

(2)A batch is settled when either—

(a)the registered promoter deems that batch to be settled, or

(b)fifteen days have elapsed since that batch was first activated,

whichever is the earlier.

(3)A batch is activated when either—

(a)the registered promoter deems that batch to be activated, or

(b)any instant chance in that batch is actually taken,

whichever is the earlier.

6Duty credit#

(1)Where a batch has been settled but at the conclusion of the lottery not all the chances in that batch have actually been taken the registered promoter shall be entitled to a duty credit.

(2)The duty credit to which the registered promoter is entitled shall be the amount paid on account of lottery duty for the instant chances that have not actually been taken.

(3)Subject to paragraphs (4) and (5) below, regulation 7 of, and Schedule 4 to the Lottery Duty Regulations 1993 shall apply to duty credit as they apply to refunds of duty.

(4)Paragraphs (1) and (2)(a) and (d) of regulation 7 shall not apply.

(5)Schedule 4 shall apply as if—

(a)in paragraph (b), the word “took” were substituted for the words “would have taken”, and

(b)paragraph (c) were omitted.

Contains public sector information licensed under the Open Government Licence v3.0.

The Lottery Duty (Instant Chances) Regulations 1995

1Citation and commencement#

2Application#

3Interpretation#

4Unique references#

5Payment of lottery duty on instant chances#

6Duty credit#

Defined terms · 2

Connections

History · 1 version

Key facts

1Citation and commencement#

2Application#

3Interpretation#

4Unique references#

5Payment of lottery duty on instant chances#

6Duty credit#