For the purposes of this Act gaming is non-commercial if it takes place at a non-commercial event (whether as an incidental activity or as the principal or only activity).
An event is non-commercial if the arrangements for the event are such that no part of the proceeds is to be appropriated for the purpose of private gain.
For the purposes of subsection (2) the proceeds of an event are—
the sums raised by the organisers (whether by way of fees for entrance or for participation, by way of sponsorship, by way of commission from traders or otherwise), minus
amounts deducted by the organisers in respect of costs reasonably incurred in organising the event.