Page:Gambling Duties Act 2022.pdf/8

Rh :(b) any building or structure, whether situated underground or underwater, or any part of a building or structure or place, and includes any vehicle, train, vessel or aircraft or any part of it;

“prize”, in relation to a lottery or game of chance, includes any money or money’s worth, articles or services or other thing of value—
 * (a) whether or not described as a prize; and
 * (b) whether or not consisting wholly or partly of money or money’s worth paid, or articles or services or other thing of value provided, by the persons of the class among whom the prize is allocated;

“Regulations” means regulations made under section 45;

“relevant business” means any business in Singapore, whether or not carried on for profit, but excludes any business wholly for the conduct of research or wholly not involving any gambling;

“remote communication” means communication through—
 * (a) the Internet;
 * (b) telephone;
 * (c) television or radio; or
 * (d) any other kind of electronic or other technology for facilitating communication;

“return” means a return required under section 22 or 23;

“return date”, for a taxable person, means the last day by which the taxable person is required under section 22 or 23 to lodge a return with respect to a taxable gambling undertaking and the gambling duty payable in respect of the taxable gambling undertaking;

“taxable gambling undertaking” has the meaning given by section 5(1);