
1 

(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.
2 
Amend the Lottery Duty Regulations 1993 as follows.
3 
For the title to Part IV substitute “TICKETS OR CHANCES (SPECIAL PROVISIONS)”.
4 
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.”.
5 
In regulation 9—
(a) omit “and” at the end of sub-paragraph (a); and
(b) omit sub-paragraph (b).
New King’s Beam House, 22 Upper Ground, London SE1 9PJ
M. J. Eland,
Commissioner of Customs and Excise
11th September 2002