344 Participation fees

344  Participation fees

(1)     In this Act “participation fee” means an amount paid in respect of entitlement to participate in gambling; and for that purpose—

(a)     it is immaterial—

(i)     how a fee is described,

(ii)     whether a fee is payable in money or in money's worth,

(iii)     when and how a fee is payable,

(iv)

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