SCHEDULES
SCHEDULE 1Betting: Prize Competitions: Definition of Payment to Enter
Meaning of payment
2
For the purposes of section 11 and this Schedule a reference to paying includes a reference to—
(a)
paying money,
(b)
transferring money's worth, and
(c)
paying for goods or services at a price or rate which reflects the opportunity to participate in an arrangement under which a participant may win a prize.
3
It is immaterial for the purposes of section 11 and this Schedule—
(a)
to whom a payment is made, and
(b)
who receives benefit from a payment.
4
It is also immaterial for the purposes of section 11 and this Schedule whether a person knows when he makes a payment that he thereby participates in an arrangement as a result of which he may win a prize.