SCHEDULE 2 Lotteries: Definition of Payment to Enter

SCHEDULE 2 Lotteries: Definition of Payment to Enter

Section 14

Introduction

1

This Schedule makes provision about the circumstances in which an arrangement is to be or not to be treated for the purposes of section 14 as requiring persons to pay in order to participate in an arrangement.

Meaning of payment

2

For the purposes of section 14 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.

3

It is immaterial for the purposes of section 14 and this Schedule—

(a)     to whom

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