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(1) For the purpose of subparagraph (iv) of paragraph (a) of subsection (2) of section 6 of the Act, “winnings from lottery” includes gaming, betting and any game of chance.

(2) The rate of tax specified in sub-sub-sub-paragraph (viii) of sub-sub-paragraph (b) of subparagraph (1) of paragraph 8 of the First Schedule to the Act shall be applied only to the excess amount above the threshold specified in the paragraph.