Part 4 Small Society Lotteries

Part 4 Small Society Lotteries

The exemption

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(1)     A lottery is exempt if—

(a)     it is promoted wholly on behalf of a non-commercial society (“the promoting societyâ€),

(b)     it is a small lottery (within the meaning of paragraph 31), and

(c)     the other conditions of a small society lottery specified in this Part are satisfied.

(2)     A lottery promoted wholly on behalf of a non-commercial society is referred to in this Part as a small society lottery.

31

(1)     For the purposes of this Part a society lottery is a small lottery unless it is a large lottery by virtue of any of sub-paragraphs (2) to (5).

(2)     A society lottery is a large lottery if the arrangements for it are such that its proceeds may exceed £20,000.

(3)     A society lottery is a large lottery if it is promoted wholly or partly at a time in a calendar year at which the aggregate of the promoting society's proceeds from society lotteries promoted wholly or partly during that year exceeds £250,000.

(4)     A society lottery is a large lottery if the arrangements for it are such that (disregarding any other society lottery the sale

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