Gallows humour is finding something amusing in a bad situation. Like laughing at your football teams performances when you are bottom of the league and 0-7 to the closest team. In case you didn't know, the gallows is the name of the mechanism that was used to hang people as a form of execution, so I would guess that the origin of the term comes from people managing to find something amusing about the situation of being close to death!
Potty humour, or toilet humour, is finding anything "dirty" funny. Like farts, burps, urinating, defecating, etc. Like if someone farts in a crowded lift. I think a British person would find this very funny, I know I would!