Section 3, The Finance Act, 2011.

The Control of Betting and Lotteries Act, 1969 is amendedin section 3A– (a) by renumbering the existing provision as subsection (1); and (b) inserting the following provisions:– "(2) The deadline for the withholding of any monies under subsection (1) shall be not later than fifteen days after the end of the month in which the draw is made or such monies are withheld. (3) Section 129 of the Income Tax Act, 2000 shall apply to the failure to withhold the tax imposed by subsection (1). (4) A withholding agent of any prizewinning money shall submit to the Commissioner-General the following particulars in respect of every person to whom any prize winning money is paid, namely:– (a) name and contact address of that person; (b) Taxpayer Identification Number (TIN); (c) total prize - money won; (d) total tax withheld; (e) tax winnings for the month."