# The Revenue Traders (Accounts and Records) Regulations 1992, Paragraph 2


(1) Particulars showing how the amount of duty was calculated, including the nature, quantity and value of the excise goods for the purpose of that calculation, and the applicable rate of that duty.
(2) Particulars of the circumstances and of the reasons relied on by the revenue trader for the making of an adjustment.
(3) Particulars of the excise duty point.

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Source: https://www.legislation.gov.uk/uksi/1992/3150/schedule/3/paragraph/2 (the official version)
Page: https://openlegislation.uk/revenue-traders-accounts-and-records-regulations-1992/schedule-3/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.