Part 18Miscellaneous and General
Miscellaneous
I1344Participation fees
1
In this Act “participation fee” means an amount paid in respect of entitlement to participate in gambling; and for that purpose—
a
it is immaterial—
i
how a fee is described,
ii
whether a fee is payable in money or in money's worth,
iii
when and how a fee is payable,
iv
to whom a fee is payable,
b
a charge for admission to premises where gambling takes place shall be treated as a participation fee,
c
a membership subscription is not a participation fee (subject to subsections (2) and (3)), and
d
a stake is not a participation fee.
2
The Secretary of State may by regulations provide for a membership subscription to be treated as a participation fee in specified circumstances.
3
For the purposes of section 279, a membership subscription is a participation fee.
4
The Secretary of State may make regulations providing, in connection with the operation of a provision made by or by virtue of this Act in relation to a participation fee, for the apportionment of an amount which is payable partly in respect of entitlement to participate in gambling and partly in respect of another matter; and that provision may, in particular—
a
provide for apportionment by a specified person;
b
provide for apportionment in accordance with a specified formula or principle;
c
refer to the concept of reasonableness.