Definitions

Taxes on certain forms of betting

18. In this chapter ---

1. (a) "backer" includes any person with whom licensed book-maker bets ;
2. (b) "bet" includes "wager" and betting includes wagering ;
3. (c) "licensed book-maker" means any person who carries on the business or vocation of, or acts as a book-maker or turf commission agent under a licence or permit issued by any racing club or by the stewards thereof to enable him to carry on his business or vocation as specified in the licence or permit ;
4. (d) "prescribed" means prescribed by this chapter or by the rules made thereunder ;
5. (e) "racing club" includes a club, association, society or body of persons, corporate or incorporate,--
   • (i) formed for the purpose of promoting horse-racing or ponyracing or for holding raece-meetings ; or
   • (ii) conducting or controlling such meetings ;
6. (f) "totalisator" means a totalisator, in an enclosure which the stewards controlling a racemeeting have set apart and includes any instrument, machine, or contrivance known as the totalisator, or any other instrument, machine or contrivance of a like nature or any scheme for enabling any number of persons to make bets with one another on the like principles.