SCHEDULES
SCHEDULE 15Private Gaming and Betting
Part 1Gaming
No charge for participation
3
1
It is a condition of private gaming that no charge is made for participation.
2
For the purposes of this paragraph—
a
it is immaterial how a charge is described,
b
it is immaterial whether a charge is in money or money's worth,
c
an amount deducted or levied, by a person providing facilities for gaming, from sums staked or won in the course of gaming is a charge for participation in the gaming,
d
a charge for admission to premises where gaming takes place shall be treated as a charge for participation in the gaming, and
e
a stake is not a charge for participation.