SCHEDULES
SCHEDULE 2Lotteries: Definition of Payment to Enter
Meaning of payment
I12
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.
I23
It is immaterial for the purposes of section 14 and this Schedule—
a
to whom a payment is made, and
b
who receives benefit from a payment.
I34
It is also immaterial for the purposes of section 14 and this Schedule whether a person knows when he makes a payment that he thereby participates in an arrangement.