# The Lottery Duty Regulations 1993, 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.

---
Source: https://www.legislation.gov.uk/uksi/1993/3212/schedule/5 (the official version)
Page: https://openlegislation.uk/lottery-duty-regulations-1993/schedule-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

