NATIONAL LOTTERY ACT, 2005 [AS AMENDED BY THE NIGERIA TAX ACT]

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NATIONAL LOTTERY ACT, 2005

LAWS OF THE FEDERATION OF NIGERIA

[EDITOR’S NOTE: The National Tax Act, 2025 stipulated an amendment of this Act through the deletion of sections 35A, 35B and35C. However, no such sections exist. A prior bill for the amendment of this Act passed by both the Senate and the House of Representatives was vetoed in 2017 by Acting President Yemi Osinbajo and so never became law because there was no over-riding of that by the National Assembly]

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EXPLANATORY MEMORANDUM

This Act provides for the operation of the national lottery and the establishment of the National Lottery Regulatory Commission charged with responsibility for the regulation of the business of national lottery in Nigeria as well as the establishment of a National Lottery Trust Fund.

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ARRANGEMENT OF SECTIONS

PART I – ESTABLISHMENT OF THE NATIONAL LOTTERY REGULATORY COMMISSION AND ITS GOVERNING BOARD, ETC.

1.     Establishment of the National Lottery Regulatory Commission.

2.     Establishment and membership of the Governing Board.

3.     Tenure of office.

4.     Cessation of membership.

5.     Emoluments, etc. of members.

6.     Powers of the Board.

PART II – FUNCTIONS OF THE COMMISSION

7.     Functions of the Commission.

PART III – STAFF OF THE COMMISSION

8.     Director-General of the Commission, etc.

9.     Other staff of the Commission

10.    Act, 2004 No.2.

PART IV – FINANCIAL PROVISIONS

11.    Fund of the Commission

12.    Expenditure of the Commission

13.    Annual estimates and accounts

14.    Annual reports.

15.    Power to accept gifts.

16.    Power to borrow.

PART V – OPERATION OF NATIONAL LOTTERY, ETC.

17.    Operation of the business of a national lottery

18.    Application for license

19.    Grant of license

20.    Duration of a license

21.    Revocation of license

22.    Certain restrictions on national license

23.    Appointment of agents by a licensee to manage lotteries, etc.

24.    Application of proceeds of a national lottery.

25.    Financial statements and records of license

26.    Annual reports by licensee.

27.    Auditing of accounts and financial statements of the licensee.

28.    Powers of the external auditor.

29.    Sale of lottery tickets

30.    Commercial lottery, etc. syndicating prohibited

31.    Unclaimed prizes

32.    Application of this Act to existing license

33.    Agreement with another country on national lottery.

34.    General offences and penalties.

PART VI – ESTABLISHMENT OF THE NATIONAL LOTTERY TRUST FUND AND ITS BOARD OF TRUSTEES

35.    Establishment of the National Lottery Trust Fund

36.    Establishment and composition of the Board of Trustees tor the Trust Fund.

37.    Tenure of office

38.    Cessation of membership

39.    Emoluments, etc. of members

40.    Application of the Trust Fund.

PART VII – POWERS OF THE BOARD OF TRUSTEES AND FUNCTIONS OF THE TRUST FUND

41.    Powers of the Board of Trustees.

42.    Functions of the Trust Fund.

PART VIII – STAFF OF THE TRUST FUND

43.    Secretary of the Trust Fund.

44.    Other staff of the Trust Fund

45.    Act, 2004 No. 2

46.    Annual estimates and accounts.

47.    Annual reports

48.    Power to accept gifts.

49.    Power to borrow.

PART IX – LEGAL PROCEEDINGS

50.    Limitation of suits against the Commission, etc.

51.    Service of documents

52.    Restriction on execution against property of the Commission or the Trust Fund.

53.    Indemnity of officers.

PART X – MISCELLANEOUS PROVISIONS

54.    Directives by the President, etc.

55.    Powers to make regulations.

56.    Secrecy

57.    Interpretation

58.    Short title.

SCHEDULES

FIRST SCHEDULE — Supplementary Provisions Relating to the Commission

SECOND SCHEDULE — Supplementary Provisions Relating to the Trust Fund

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NATIONAL LOTTERY ACT 2005

An Act to Provide For the National Lottery, Establishment of the National Lottery Regulatory Commission and the National Lottery Trust Fund; and for Related Matters.

ENACTED by the National Assembly of the Federal Republic of Nigeria –

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ALPHABETICAL INDEX TO THE LAWS OF NIGERIA (UPDATED TO 2018)