1(1)A lottery is exempt if—E+W+S
(a)it is incidental to a non-commercial event within the meaning of paragraph 2 (“the connected event”), and
(b)the conditions specified in this Part are satisfied.
(2)A lottery to which sub-paragraph (1) applies is referred to in this Part as an incidental non-commercial lottery.
Commencement Information
I1Sch. 11 para. 1 in force at 1.10.2005 for specified purposes by S.I. 2005/2455, art. 2(1), Sch. (with art. 3)
2E+W+SAn event is non-commercial if no sum raised by the organisers of the event (whether by way of fees for entrance or for participation, by way of sponsorship, by way of commission from traders or otherwise) is appropriated for the purpose of private gain.
Commencement Information
I2Sch. 11 para. 2 in force at 1.10.2005 for specified purposes by S.I. 2005/2455, art. 2(1), Sch. (with art. 3)