The Lottery Duty (Exemption) Order 2010
Section 24(4) Finance Act 1993, which sets out the lotteries in respect of which lottery duty is not chargeable in Great Britain, was amended by section 105 of and Schedule 25 to the Finance Act 2007 in order to bring it into line with the changes made in the Gambling Act 2005 concerning lotteries. These new provisions provided that lottery duty was not chargeable in Great Britain in respect of a lottery which is an “exempt lottery” within the meaning of section 258 of the Gambling Act 2005, but they did not exempt licensed lotteries. This Order extends the exemption to licensed lotteries, reflecting more closely the position which applied before section 24 was amended by the Finance Act 2007.