3E+W+SThe promoters of an incidental non-commercial lottery may not deduct from the proceeds of the lottery more than the prescribed sum in respect of the cost of the prizes (irrespective of their actual cost).
Commencement Information
I1Sch. 11 para. 3 in force at 1.10.2005 for specified purposes by S.I. 2005/2455, art. 2(1), Sch. (with art. 3)