§ 8. "That an excise duty of ten per cent. of the stake money paid shall be charged on pool betting (including coupon and other similar betting and totalisator betting), except betting by means of a totalisator set up on an approved horse racecourse by or under the authority of the Racecourse Betting Control Board, and any Act of the present Session giving effect to this Resolution may contain provisions consequential on or incidental to the preceding provisions of this Resolution."