Schedule 5 PARTICULARS OF A RETURN
- (a)
the name and address of the registered promoter and any registration number allocated to him for purposes connected with lottery duty;
- (b)
the accounting period to which the return relates;
- (c)
the value of the consideration given for tickets or chances in that accounting period;
- (d)
the amount of lottery duty due in that accounting period (calculated in accordance with section 25 of the Act);
- (e)
the amount of any lottery duty due from any earlier accounting period unless that amount has been shown on an earlier return;
- (f)
the amount of any refund claimed;
- (g)
the amount of any lottery duty shown in error as due on any earlier return;
- (h)
the net amount of lottery duty due and payable in that accounting period;
- (i)
where payment is deferred, such other particulars as the Commissioners may require.