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The Lottery Duty Regulations 1993

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Regulation 14

SCHEDULE 5PARTICULARS 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.

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