PART 1 | Citation and commencement |
| 1. These Regulations are the Gambling Duties Regulations 2022 and come into operation on 29 July 2022. |
2.—(1) In these Regulations, unless the context otherwise requires —| “betting operator” means a person who conducts betting operations; |
“fixed odds bet” means a bet made by a person who, when making the bet, knows or can know, the amount the person will win, except insofar as the amount is to depend —| (a) | on the result of the event or events bet on; | | (b) | on any such event taking place or producing a result; | | (c) | on the numbers taking part in any such event; | | (d) | on the starting prices or totalisator odds for any such event; | | (e) | on there being totalisator odds for any such event; or | | (f) | on the time when the person’s bet is received by any person with or through whom the bet is made; |
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| “free bet” has the meaning given by section 3(4)(a) of the Act; |
“free component”, for a free bet, means an amount, used to place all or part of the free bet or as consideration for, or in relation to, all or part of the free bet, that —| (a) | is provided to the person placing the bet by the betting operator with whom the bet is placed; and | | (b) | is not immediately redeemable by the person for cash; |
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“gambling agency agreement” means an agreement between an authorised betting operator, authorised lottery promoter or authorised person for the provision of a gaming service, and another person —| (a) | appointing the other person as a gambling service agent of the authorised betting operator, authorised lottery promoter or authorised person (as the case may be) in connection with a taxable gambling undertaking of the authorised betting operator, authorised lottery promoter or authorised person; | | (b) | dealing with the gambling service agent’s authority; and | | (c) | stating the conditions under which the person acts as, and remains as, an agent of the authorised betting operator, authorised lottery promoter or authorised person, as the case may be; |
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| “gambling service agent” means the person who is, by virtue of a gambling agency agreement, a gambling service agent of an authorised betting operator, authorised lottery promoter or authorised person for the provision of a gaming service; |
| “general bet” means a bet other than a totalisator bet, whether made using cash or credit or a free bet; |
| “horse race” means a horse race or pony race at a racecourse in Singapore or elsewhere; |
“Singapore bet” means a bet placed by —| (a) | an individual located in Singapore at the time of placing the bet; or | | (b) | a person whose principal place of business is located in Singapore at the time of placing the bet; |
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“sporting event” means a sport or competition, or an exhibition, entertainment or activity, involving primarily the exercise of physical prowess or dexterity, physical strength, physical stamina or mental stamina and to the extent that —| (a) | human beings are the only contestants or participants who take part in or play the sport, competition, exhibition, entertainment or activity; or | | (b) | it is a sport or competition, or an exhibition, entertainment or activity in which human beings take part in —| (i) | by riding animals or exercise of other skill in relation to animals, such as a horse race at a racecourse; | | (ii) | by driving, piloting, crewing any vehicle, vessel, aircraft or other form of transport; | | (iii) | by competing with natural obstacles or natural forces, or by overcoming them; or | | (iv) | by using a computer on a computer monitor, television screen, mobile device or similar medium with electronically recorded data installed in to support an interactive computer game or computer‑generated images, |
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| and includes a match, a series of matches, a race, a series of races, a time trial, a qualification session, a tournament and a round, but does not include any of the following: |
| (c) | any game of chance; | | (d) | any fitness activity or recreational activity that is not organised in the course of any business; |
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| “sweepstake” means a scheme under which money is paid into a pool the whole or part of which is distributed as prizes to those persons who have drawn, or have acquired from the lottery promoter conducting the sweepstake, the winning chances (according to the terms of the scheme) arising out of the results of a race, competition, sporting event or other event or process, taking place in Singapore or elsewhere; |
| “ticket”, for a lottery, includes a token or other evidence of an entitlement to participate in the lottery; |
“totalisator bet” means a bet made using —| (a) | any instrument for wagering or betting known as a totalisator; or | | (b) | any other instrument, device, machine or method of a like nature and conducted on the same principles as in paragraph (a), |
| and includes a numbers forecast totalisator paying a fixed minimum dividend; |
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“trade promotion lottery” means a lottery —| (a) | that is conducted with a view to promoting the sale of any goods or services; and | | (b) | where the entitlement to participate is free or the right to participate in the lottery is dependent on the purchase of any of the goods or services the subject of the promotion. |
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| (2) In these Regulations, a reference to a bet made with a betting operator includes a reference to a bet made with the betting operator through a gambling service agent of that betting operator. |
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