SCHEDULE 1 Betting: Prize Competitions: Definition of Payment to Enter

SCHEDULE 1 Betting: Prize Competitions: Definition of Payment to Enter

Section 11

Introduction

1

This Schedule makes provision about the circumstances in which a person is to be or not to be treated for the purposes of section 11(1)(b) as being required to pay to participate in an arrangement.

Meaning of payment

2

For the purposes of section 11 and this Schedule a reference to paying includes a reference to—

(a)     paying money,

(b)     transferring money's worth, and

(c)     paying for goods or services at a price or rate which reflects the opportunity to participate in an arrangement under which a participant may win a prize.

3

It is immaterial for the purposes of section 11 and this Schedule—

(a)

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