The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11) . Section 50(1) of that Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.

1993 c. 34 ; section 40(1) provides that in Part 1 Chapter 2 of that Act (lottery duty) “the Commissioners” means the Commissioners of Customs and Excise and “regulations” means regulations made by the Commissioners.

S.I. 1993/3212 , to which there are amendments not relevant to these Regulations.

Regulation 2 of S.I. 1993/3212 read with section 1 of the National Lottery etc. Act 1993 (c. 39) provides that “the National Lottery” means all the lotteries that form part of the National Lottery, taken as a whole. A lottery forms part of the National Lottery if it is promoted or proposed to be promoted (a) by the person licensed to run the National Lottery, or (b) in pursuance of an agreement that has been made between that person and the lottery’s promoter or proposed promoter. The promotion of the lottery must be authorised by a licence granted to its promoter or proposed promoter under section 6 of the Act. Sections 1 and 6 were amended as of 1st October 2006 by sections 3(a) and 3(c) respectively of the National Lottery Act 2006 (c. 23) and article 2(a) of S.I. 2006/2630 (C. 89) .

See section 5 of the National Lottery etc. Act 1993 (c. 39) , which – until amended as of 1st October 2006 by section 3(b) of the National Lottery Act 2006 (c. 23) and article 2(a) of S.I. 2006/2630 (C. 89) - provided for such licensing of a body corporate only.