CUSTOMS AND EXCISE PART I PRELIMINARY Citation and commencement 1 These Regulations may be cited as the Lottery Duty Regulations 1993 and shall come into force on 1st February 1994. Interpretation 2 In these Regulations— “accounting period” means— a period ending on the last Saturday of each month; or where payment is deferred, such period as the Commissioners may require; “ the Act ” means the Finance Act 1993; “the 1979 Act ” means the Customs and Excise Management Act 1979 ; “applicant” means any person who makes an application to be registered under section 29 of the Act; “business day” means a day which is a business day within the meaning of section 92 of the Bills of Exchange Act 1882 ; “chargeable lottery” means a lottery in respect of which lottery duty is chargeable (or, on the taking of a ticket or chance, will be chargeable) in accordance with section 24 of the Act; “the National Lottery” has the meaning given by section 1 of the National Lottery etc.Act 1993 ; “registered promoter” means a person registered under section 29 of the Act. PART II REGISTRATION OF PROMOTERS Application for registration by promoters etc. 3 1 Every person required to be registered under section 29 of the Act shall make application to the Commissioners for registration on a form provided by the Commissioners for that purpose and shall provide with his application a copy of any licence issued to him under the National Lottery etc.Act 1993. 2 An application shall contain the particulars specified in Schedule 1. 3 Every application shall be made at least fifteen days before the day on which the applicant begins or, if earlier, intends to begin to promote a chargeable lottery. 4 For the purposes of paragraph (3) above a person begins to promote a chargeable lottery on the first day on which any ticket or chance is taken in that lottery. Requirements to be satisfied as a condition of registration 4 Every applicant must satisfy the requirements set out in Schedule 2 as a condition of his registration and every registered promoter must satisfy those requirements as a condition of his continued registration. Requirements to be observed by registered promoters 5 Every registered promoter must observe the requirements set out in Schedule 3 while he remains registered. PART II I PAYMENT OF LOTTERY DUTY Deferred payment 6 1 A registered promoter may defer payment of lottery duty which has become due and payable upon his complying with such conditions or requirements as the Commissioners think fit to impose. 2 Where payment of any lottery duty has been deferred in accordance with paragraph (1) above that duty shall be paid to such place as the Commissioners have directed in accordance with section 116 of the 1979 Act at the time at which, in accordance with regulation 14(1) below, the registered promoter is required to make a return showing that duty as due and payable. Refunds 7 1 This regulation shall apply to any lottery which did not take place but in which tickets or chances were taken. 2 A person (“the claimant”) may make written application to the Commissioners for duty he has paid to be refunded (a “refund application”) in respect of a lottery promoted by him provided that— a it is a lottery to which this regulation applies; b at the time he promoted the lottery he was a registered promoter; c his refund application is received by the Commissioners within six months of the day upon which the lottery would have taken place; and d he has refunded to any person who took a ticket or chance in that lottery the amount of consideration given for it, or, if this is not the case, he has refunded the consideration given for every ticket or chance in respect of which he claims a refund of duty. 3 A refund application shall be made— a if the claimant is a registered promoter, as part of a return furnished in accordance with regulation 14 below; or b in any other case, in a letter addressed to the Commissioners which shall, for the purpose of regulation 15 below, be treated as if it were a return. 4 A refund application shall contain the particulars specified in Schedule 4. 5 No refund shall be paid until the claimant has complied with the provisions of this regulation and the Commissioners shall cancel any entitlement to refund, or reduce the amount of that entitlement, if it appears to them that a refund application is untrue in any material particular. 6 If the Commissioners cancel any entitlement to refund in accordance with paragraph (5) above and that refund has, at the time of cancellation, already been paid they shall be entitled to recover the amount of that refund from the claimant as if that amount was an amount of lottery duty due and payable on the date of cancellation. The National Lottery 8 Any lottery duty payable in respect of the National Lottery shall be paid by the body corporate licensed under section 5 of the National Lottery etc.Act 1993 instead of by the promoter. PART IV TICKETS OR CHANCES TAKEN ABROAD The taking outside the United Kingdom of a ticket or chance 9 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. PART V ADMINISTRATION AND PROTECTION OF THE REVENUE DERIVED FROM LOTTERY DUTY Information on tickets 10 The price of every ticket shall be stated on the ticket. Price of chances 11 The price of every chance shall be stated on any document which evidences the taking of that chance and which is given to the person taking that chance. Unique referencing of tickets and chances 12 1 In every lottery every ticket or chance shall be allocated a unique reference which shall be stated— a on the ticket; and b on any document which evidences the taking of the chance and which is given to the person taking that chance. 2 References allocated in accordance with paragraph (1) above shall be arranged in a sequence or sequences in such a way as to enable— a the number of tickets or chances already taken; and b the number of tickets or chances remaining untaken, in any lottery to be ascertained at any time both whilst that lottery is being promoted and so long thereafter as the registered promoter is required, by or under any enactment, to keep and preserve records relating to that lottery. Destruction of tickets 13 Except in the case of tickets which are not printed and allocated unique references until the time they are taken, a registered promoter who intends to destroy lottery tickets shall give seven clear days notice to the Commissioners of the unique references of the tickets to be destroyed. Returns 14 1 Every registered promoter shall, not later than the fifteenth day of the month next following the end of every accounting period furnish to the Commissioners a return in such form as they may approve containing the particulars specified in Schedule 5; provided that where the last day for furnishing a return would (if determined in accordance with the foregoing provisions) fall on a day which is not a business day the return shall be furnished not later than the last business day before that day. 2 Returns shall be furnished to the Commissioners at such place as in accordance with section 116 of the 1979 Act, they have directed. Signature and declaration on relevant documents 15 1 This regulation applies to every application for registration and every return made in accordance with these regulations (“relevant document”). 2 Every relevant document shall contain a declaration that the particulars and statements contained in it are true and complete and that any statement or other document which accompanies that relevant document is also true and complete. 3 Subject to paragraph (4) below, every application for registration shall be signed by the applicant and every return shall be signed by the registered promoter who makes it. 4 If the person required to sign a relevant document in accordance with paragraph (3) above— a is a partnership, that relevant document shall be signed by a partner; or b is a body corporate, that relevant document shall be signed by a director of that body, and where a relevant document is so signed by a partner or director the person signing it shall state beneath his signature the capacity in which he signs it. Leonard Harris Commissioner of Customs and Excise New King’s Beam House 22 Upper Ground London SE1 9PJ 21st December 1993