94
CurrentLiability to tax
Part 5Lottery tax and licence fee
94 Liability to tax
(1)
A lottery operator must pay a tax (a lottery tax) to the chief executive.
(2)
The lottery tax is to be calculated and paid in accordance with a regulation.
Regulations
This provision refers to the regulations (a regulation
). Made under this Act:
This Act’s bill:Explanatory memorandum
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