SCHEDULES

SCHEDULE 25Amendments connected with Gambling Act 2005

Part 3Amendments of FA 1993 relating to lottery duty

Charge to lottery duty

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In section 24(4) (lotteries in respect of which lottery duty not chargeable)—

a

in the opening words, for “not chargeable in respect” substitute “ not chargeable (in Great Britain) in respect of a lottery which is an exempt lottery within the meaning of the Gambling Act 2005 (see section 258) or (in Northern Ireland) in respect ”,

b

in paragraph (a), omit “the Lotteries and Amusements Act 1976 or”,

c

in paragraph (b), omit “Act or”,

d

in paragraph (c), omit “Act or” and “section 5(3) of that Act or”, and

e

omit paragraph (d).