Section 40 | Interpretation etc.

(1)In this Chapter—

“the Commissioners” means the Commissioners of Customs and Excise,

“document” includes a document of any kind whatsoever and, in particular, a record kept by means of a computer,

“promotion”, in relation to a lottery, includes the conduct of the lottery (and “promoted” is to be read accordingly), and

“regulations” means regulations made by the Commissioners.

(2)This Chapter applies in relation to lotteries promoted on behalf of the Crown in pursuance of any enactment as it applies in relation to lotteries not so promoted.

(3)The imposition by this Chapter of lottery duty does not make lawful anything that is unlawful apart from this Chapter.