(1)These Regulations may be cited as the Lottery Duty (Amendment) Regulations 2002 and come into force on 17th October 2002.
(2)These Regulations shall not affect the time when a ticket or chance is taken where that ticket or chance has been taken before the coming into force of these Regulations.
After the title to Part IV, but before regulation 9, insert—“A9 1 Where a ticket or chance is taken in a lottery the taking of the ticket or chance shall be treated as occurring on the day the lottery takes place.2 This regulation applies to a ticket or chance taken in a lottery that is part of the National Lottery but does not apply to a ticket or chance where, before it is taken, it has been determined whether or not it will win.”