159 Gaming payments
Finance Act 2014 (2014 c 26) | Legislation

159  Gaming payments

(1)     Where a chargeable person participates in remote gaming, the “gaming payment” for the purposes of this Chapter is the aggregate of—

(a)     any amount that entitles the person to participate in the gaming, and

(b)     any other amount payable for or on account of or in connection with the person's participation in the gaming.

(2)     If the gaming payment is made to a person other than the gaming provider, it is to be treated for the purposes of this

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