160 Prizes
Finance Act 2014 (2014 c 26) | Legislation

160 Ìý±Ê°ù¾±³ú±ð²õ

(1)     A reference in section 156 or 157 to providing a prize to a person includes a reference to crediting money to an account [only] if the person is notified that—

(a)     the money is being held in the account, and

(b)     the person is entitled to withdraw it on demand.

(2)     . . .

(3)     The return of all or part of a gaming payment is to be treated for the purposes of sections 156 and 157 as the provision of a prize [(but where a gaming payment is returned by being credited to an account this subsection has effect subject to subsection (1))].

(4)     Where a prize

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