39.1. The licences and duties provided for in this division are not required or due in respect of:(a) an amusement machine which is a place of amusement within the meaning of this division where it is operated under the authority of a licence issued by the Régie des loteries et courses du Québec;
(b) a race track while a programme of racing is being held by a person holding a racing licence issued by the said board;
(c) any premises wherein and while a lottery scheme is being operated under the authority of a licence issued by the said board.