{
  "url": "https://openlegislation.uk/lottery-duty-regulations-1993/note",
  "json_url": "https://openlegislation.uk/lottery-duty-regulations-1993/note.json",
  "legislation": "uksi/1993/3212",
  "legislation_title": "The Lottery Duty Regulations 1993",
  "legislation_url": "https://openlegislation.uk/lottery-duty-regulations-1993",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulation)\nThese Regulations make provision for the administration and control of lottery duty and lottery promoters.\nIn particular:\nPart II regulates the registration of promoters;\nPart III regulates the payment and refund of lottery duty including deferred payment;\nPart IV regulates for a charge of duty on tickets or chances taken abroad in the National Lottery;\nPart V regulates the administration and protection of the revenue derived from lottery duty and in particular:— requires the price of the ticket or chance to be shown on the ticket or other document providing evidence of the taking of a chance;\nrequires tickets or chances to have unique references;\nrequires prior notification where tickets are to be destroyed;\nrequires registered promoters to furnish returns and pay lottery duty due;\nrequires signatures and declarations on applications for registration and returns.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/3212/note",
    "retrieved_at": "2026-10-29T13:43:59.457727+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}