Section 3A, The Finance Act, 2008.

Every winner or other person to whom anyprize-winning money in respect of any lottery is paid or is payable, shall, if that prize-money is Le500,000 or more, pay thereon a tax at the rate of ten per centum or such other rate as the Minister may, from time to time, specify by order made by statutory instrument, to be withheld by the person or body making the payment.”.