1

These Regulations may be cited as the Lottery Duty (Amendment) Regulations 2007 and come into force on 6th April 2007.

NOTES
Initial Commencement
Specified date

Specified date: 6 April 2007: see above.

2

2

In regulation 8 of the Lottery Duty Regulations 1993 (payment of lottery duty in respect of the National Lottery), for “body corporate” substitute “person”.

NOTES
Initial Commencement
Specified date

Specified date: 6 April 2007: see reg 1.

Signature

Paul Gray

Mike Eland

Two of the Commissioners for Her Majesty's Revenue and Customs

15th March 2007

EXPLANATORY NOTE

EXPLANATORY NOTE (This note is not part of the Regulations)

Regulation 2 amends regulation 8 of the Lottery Duty Regulations 1993 (SI 1993/3212) such that lottery duty payable in respect of the National Lottery shall be paid by the person licensed to run that lottery instead of by the promoter.

A full regulatory impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.