# The Lottery Duty Regulations 1993, Note: Explanatory note


(This note is not part of the Regulation)
These Regulations make provision for the administration and control of lottery duty and lottery promoters.
In particular:
Part II regulates the registration of promoters;
Part III regulates the payment and refund of lottery duty including deferred payment;
Part IV regulates for a charge of duty on tickets or chances taken abroad in the National Lottery;
Part 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;
requires tickets or chances to have unique references;
requires prior notification where tickets are to be destroyed;
requires registered promoters to furnish returns and pay lottery duty due;
requires signatures and declarations on applications for registration and returns.

---
Source: https://www.legislation.gov.uk/uksi/1993/3212/note (the official version)
Page: https://openlegislation.uk/lottery-duty-regulations-1993/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.