SCHEDULES
SCHEDULE 1Betting: Prize Competitions: Definition of Payment to Enter
Meaning of payment
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.
It is immaterial for the purposes of section 11 and this Schedule—
to whom a payment is made, and
who receives benefit from a payment.