{
  "url": "https://openlegislation.uk/lottery-duty-regulations-1993/schedule-5",
  "json_url": "https://openlegislation.uk/lottery-duty-regulations-1993/schedule-5.json",
  "legislation": "uksi/1993/3212",
  "legislation_title": "The Lottery Duty Regulations 1993",
  "legislation_url": "https://openlegislation.uk/lottery-duty-regulations-1993",
  "path": "schedule/5",
  "kind": "schedule",
  "number": "5",
  "heading": "PARTICULARS OF A RETURN",
  "text": "(a) the name and address of the registered promoter and any registration number allocated to him for purposes connected with lottery duty;\n(b) the accounting period to which the return relates;\n(c) the value of the consideration given for tickets or chances in that accounting period;\n(d) the amount of lottery duty due in that accounting period (calculated in accordance with section 25 of the Act);\n(e) the amount of any lottery duty due from any earlier accounting period unless that amount has been shown on an earlier return;\n(f) the amount of any refund claimed;\n(g) the amount of any lottery duty shown in error as due on any earlier return;\n(h) the net amount of lottery duty due and payable in that accounting period;\n(i) where payment is deferred, such other particulars as the Commissioners may require.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/3212/schedule/5",
    "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."
}