PART 3General betting duty, pool betting duty and remote gaming duty
CHAPTER 4General
Administration
169Stake funds and gaming prize funds
1
The Treasury may by regulations make provision as to the circumstances in which—
a
the stake money on a bet is, or is not, to be treated for the purposes of this Part as assigned to a Chapter 1 stake fund or a Chapter 2 stake fund,
b
gaming payments are, or are not, to be treated for the purposes of this Part as assigned to a gaming prize fund,
c
an amount contained in a Chapter 1 stake fund or a Chapter 2 stake fund is, or is not, to be treated for the purposes of this Part as being used otherwise than to provide winnings, and
d
an amount contained in a gaming prize fund is, or is not, to be treated for the purposes of this Part as being used otherwise than to provide prizes.
2
The Commissioners may by notice published by them make provision about Chapter 1 stake funds, Chapter 2 stake funds and gaming prize funds, and such a notice may (in particular) make provision as to how such funds are to be held.