—(1) It shall be the duty of the Board and any totalisator agency operating a totalisator to pay out by way of dividend all moneys received from investments on the totalisator after deducting —
the amount of any duty charged under the Betting and Sweepstake Duties Act (Cap. 22); and
the amount of any commission prescribed, or determined in any manner prescribed, in any regulations made under section 21.
(2) It shall not be necessary to pay out fractions of a dollar.