Finance Act 2021

Amendment of section 82 of Principal Act (exemption of certain receipts)

66. Section 82 of the Principal Act is amended, in subsection (1), by the substitution of the following paragraph for paragraph (c):

“(c) the receipt by a person of any winnings bona fide, in money or money’s worth, from—

(i) betting (including pool betting), or

(ii) any lottery, sweepstake or game with prizes;”.