Statutory Instruments
2010 No. 2959
Excise
The Lottery Duty (Exemption) Order 2010
Made
13th December 2010
Laid before the House of Commons
14th December 2010
Coming into force
5th January 2011
The Treasury, make the following Order in exercise of the powers conferred by section 24(5) of the Finance Act 1993( 1 ):
Citation and commencement and effect
1. —(1) This Order may be cited as the Lottery Duty (Exemption) Order 2010.
(2) This Order comes into force on 5th January 2011.
(3) The amendment made by article 2 applies in relation to the taking of a ticket or chance in a lottery on or after 5th January 2011.
Amendment of section 24 of the Finance Act 1993
2. In section 24(4) of the Finance Act 1993( 2 ) (exemption from lottery duty), after “(see section 258)” insert “or is promoted under and operated in accordance with a lottery operating licence under Part 5 of that Act”.
Brooks Newmark
Angela Watkinson
Two of the Lords Commissioners of Her Majesty’s Treasury
13th December 2010
Section 24(4) was amended by paragraphs 13 and 14 of Schedule 25 to Finance Act 2007 (c. 11) .