Page:Gambling Duties Act 2022.pdf/7

8 “lottery” has the meaning given by section 4;

“money’s worth” means any thing recognised as equivalent to money, and includes virtual credits, virtual coins, virtual tokens, virtual objects or any similar thing that is purchased within, or as part of, or in relation to, a game of chance;

“non-casino premises” means any premises in Singapore that is not covered by a casino licence granted under section 49 of the Casino Control Act 2006;

“officer”—
 * (a) in relation to a corporation, means any director, partner, chief executive, manager, secretary or other similar officer of the corporation, and includes—
 * (i) any person purporting to act in any such capacity; and
 * (ii) for a corporation whose affairs are managed by its members, any of those members as if the member were a director of the corporation; and
 * (b) in relation to an unincorporated association (other than a partnership), means the president, the secretary, or any member of the committee of the unincorporated association, and includes—
 * (i) any person holding a position analogous to that of president, secretary or member of a committee of the unincorporated association; and
 * (ii) any person purporting to act in any such capacity;

“penalty tax” means a penalty tax imposed under section 13;

“premises” means—
 * (a) any space, whether built on or not and whether underground or underwater, or any part of such a space; or