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Betting, Gaming and Lotteries Act 1963

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Changes over time for: Section 27

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Changes to legislation:

Betting, Gaming and Lotteries Act 1963, Section 27 is up to date with all changes known to be in force on or before 24 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

27 [F1The levy]E+W+S

[F2(1)The contributions such as are mentioned in section 24(1) of this Act to be made by bookmakers [F3and betting exchange providers] shall be paid by way of a levy in respect of each levy period in accordance with [F4this section].

[F5(1A)The levy is charged at the rate of 10% of the amount by which a person’s profits for a levy period exceed the exempt amount (see section 27D).

(1B)The person’s profits for a levy period are the sum of—

(a)the person’s profits as a bookmaker on leviable bets for the period (see section 27A), and

(b)the commission charged by the person as a betting exchange provider on leviable bets during the period (see section 27C).

(1C)The persons by whom the levy is payable include those bookmakers and betting exchange providers who are required to hold remote operating licences.

(1D)In subsection (1C) “remote operating licence” has the same meaning as in the Gambling Act 2005 (see section 67 of that Act).]

F6(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F6(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F6(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ]

Textual Amendments

F2Act repealed (1.1.2007 for the repeal of Sch. 2 para. 10, 1.9.2007 in so far as not already in force) by Gambling Act 2005 (c. 19), ss. 356(3), 358(1), Sch. 17 (with ss. 352, 354); S.I. 2006/3272, art. 2(1), Sch. 1 (with arts. 7-12, Sch. 4); S.I. 2006/3272. art. 3 (as amended by S.I. 2007/2169, art. 4)

Modifications etc. (not altering text)

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