PART 3General betting duty, pool betting duty and remote gaming duty
CHAPTER 4General
Supplementary
191Amounts not in sterling
1
If any amount of stake money, gaming payment, winnings or prize is in a currency or method of payment other than sterling, it is to be treated for the purposes of this Part as being the equivalent amount in sterling.
2
The equivalent amount in sterling, in relation to any day, is to be determined by reference to—
a
the London closing exchange rate for the previous day, or
b
if no such rate exists, the rate specified in or determined in accordance with a notice published by the Commissioners.