5. The amount of goods and services tax charged on the supply of the betting or sweepstake transactions, as the case may be, shall be excluded in calculating —
(a)
the amount of the bet referred to in paragraph 2(1);
(b)
the amount received from a bet made on a totalisator under paragraph 2(3)(a);
(ba)
the gross betting profit under paragraph 2(3A);
(c)
the amount contributed towards the sweepstake referred to in paragraph 3(1); and
(d)
the amount of the stake on a bet under paragraph 4(3)(a).