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Part IU.K. Betting Duties

GeneralU.K.

9 Prohibitions for protection of revenue.U.K.

F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1Ss. 9-9B repealed (1.9.2007) by Gambling Act 2005 (c. 19), ss. 340, 356, 358, Sch. 17 (with ss. 352, 354); S.I. 2006/3272, art. 2(4) (subject to arts. 3-5) (with transitional provisions in art. 6, Sch. 4)

9A Further prohibitions for protection of revenue: overseas bet-brokersU.K.

F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F2Ss. 9-9B repealed (1.9.2007) by Gambling Act 2005 (c. 19), ss. 340, 356, 358, Sch. 17 (with ss. 352, 354); S.I. 2006/3272, art. 2(4) (subject to arts. 3-5) (with transitional provisions in art. 6, Sch. 4)

9B Offences under sections 9 and 9A: penaltiesU.K.

F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F3Ss. 9-9B repealed (1.9.2007) by Gambling Act 2005 (c. 19), ss. 340, 356, 358, Sch. 17 (with ss. 352, 354); S.I. 2006/3272, art. 2(4) (subject to arts. 3-5) (with transitional provisions in art. 6, Sch. 4)

10 Definition of pool betting.U.K.

(1)For the purposes of this Part of this Act, a bet shall be deemed to be made by way of pool betting unless it is a bet at fixed odds, and, in particular, bets shall be held to be made by way of pool betting wherever a number of persons make bets—

(a)on terms that the winnings of such of those persons as are winners shall be, or be a share of, or be determined by reference to, the stake money paid or agreed to be paid by those persons, whether the bets are made by means of a totalisator, or by filling up and returning coupons or other printed or written forms, or in any other way, or

(b)on terms that the winnings of such of those persons as are winners shall be, or shall include, an amount (not determined by reference to the stake money paid or agreed to be paid by those persons) which is divisible in any proportions among such of those persons as are winners, or

(c)on the basis that the winners or their winnings shall, to any extent, be at the discretion of the promoter or some other person.

(2)A bet is a bet at fixed odds within the meaning of this section only if each of the persons making it knows or can know, at the time he makes it, the amount he will win, except in so far as that amount is to depend on the result of the event or events betted on, or on any such event taking place or producing a result, or on the numbers taking part in any such event, or on the starting prices or totalisator odds for any such event, or on there being totalisator odds on any such event, or on the time when his bet is received by any person with or through whom it is made.

(3)A bet made with or through a person carrying on a business of receiving or negotiating bets, being a bet made in the course of that business, shall be deemed not to be a bet at fixed odds within the meaning of this section if the winnings of the person by whom it is so made consist or may consist wholly or in part of something other than money.

(4)Where a person carries on a business of receiving or negotiating bets and there is or has been issued in connection with that business any advertisement or other publication calculated to encourage in persons making bets of any description with or through him a belief that the bets are made on the basis mentioned in subsection (1)(c) above, then any bets of that description subsequently made with or through him in the course of that business shall be deemed for the purposes of this section to be made on that basis.

Textual Amendments

F4Words in s. 10(2) substituted (with effect as mentioned in s. 15(10) of the amending Act) by Finance Act 2004 (c. 12), s. 15(6)

11 Definition of coupon betting.U.K.

F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F5S. 11 repealed (retrospective to 24.4.2002) by Finance Act 2002 (c. 23), ss. 12(1)(2)(6), 141, Sch. 4 Pt. 1 para. 8, Sch. 40 Pt. 1(4)

12 Supplementary provisions.U.K.

(1)Where particulars of an intended bet on which general betting duty or pool betting duty would be chargeable and the stake on that bet are collected for transmission to the person by whom that duty would fall to be paid by some other person, whether or not a bookmaker, who holds himself out as available for so collecting and transmitting them, but are in fact not so transmitted, the bet shall be deemed to have been made but the duty in respect of it shall be paid by that other person.

(2)The provisions of Schedule 1 to this Act (supplementary provisions as to betting duties) shall have effect.

(3)In sections 1 to 10 above F6. . . , in subsection (1) above and in paragraph 10 of Schedule 1 to this Act, “bet” does not include any bet made or stake hazarded in the course of, or incidentally to, any gaming.

(4)In this Part of this Act—

[F16(4A)A bet is an on-course bet for the purposes of this Part of this Act if it—

(a)is made by a person present at a horse or dog race meeting or by a bookmaker,

(b)is not made through an agent of an individual making the bet or though an intermediary, and

(c)is made—

(i)with a bookmaker present at the meeting, or

(ii)by means of a totalisator situated in the United Kingdom, using facilities provided at the meeting by or by arrangement with the person operating the totalisator.]

(5)In this Part of this Act references to this Part of this Act include Schedule 1 to this Act.

Textual Amendments

F6Words in s. 12(3) repealed (retrospective to 24.4.2002) by Finance Act 2002 (c. 23), ss. 12(1)(2)(6), 141, Sch. 4 Pt. 1 para. 9, Sch. 40 Pt. 1(4)

F7Definitions “betting office licence”, “bookmaker” and “bookmaker's permit” inserted by Finance Act 1986 (c. 41, SIF 12:2), s. 6, Sch. 4 para. 4(a)

F8S. 12(4): words in definition of "betting office license" repealed (1.9.2007) by Finance Act 2007 (c. 11), ss. 105, 114, Sch. 25 paras. 7(2), 23, Sch. 27 Pt. 6(3); S.I. 2007/2532, art. 2

F9S. 12(4): definition of "bookmaker" substituted (with effect as mentioned in s. 15(10) of the amending Act) by Finance Act 2004), {s. 15(7)(a)}

F10S. 12(4): words in definition of "bookmaker's permit" repealed (1.9.2007) by Finance Act 2007 (c. 11), ss. 105, 114, Sch. 25 paras. 7(3), 23, Sch. 27 Pt. 6(3); S.I. 2007/2532, art. 2

F11S. 12(4): definitions of "meeting", totaliser" and "track" repealed (19.7.2007) by Finance Act 2007 (c. 11), ss. 105, 114, Sch. 25 para. 7(5), Sch. 27 Pt. 6(3)

F12S. 12(4): definition of "general betting operating licence" inserted (1.9.2007) by Finance Act 2007 (c. 11), ss. 105, Sch. 25 paras. 7(4), 23; S.I. 2007/2532, art. 2

F13S. 12(4): definition of "on-course bet" substituted (with effect as mentioned in s. 15(10) of the amending Act) by Finance Act 2004), {s. 15(7)(b)}

F14S. 12(4): definition of "sponsored pool betting" repealed (with effect as mentioned in s. 15(10) of the amending Act) by Finance Act 2004), ss. 15(7)(c), 326, {Sch. 42 Pt. 1(2)}

F16S. 12(4A) inserted (with effect as mentioned in s. 15(10) of the amending Act) by Finance Act 2004, {s. 15(8)}

Modifications etc. (not altering text)

C1S. 12 applied (17.10.1994) by S.I. 1994/2679, art. 3.

Marginal Citations