Betting and Gaming Duties Act 1981

Changes over time for: Cross Heading: Enforcement

Version Superseded: 01/12/2014

Alternative versions:

Status:

Point in time view as at 19/07/2011.

Changes to legislation:

There are currently no known outstanding effects for the Betting and Gaming Duties Act 1981, Cross Heading: Enforcement.

Changes to Legislation

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EnforcementU.K.

13[F1(1)Where any person—U.K.

(a)fails to pay any general betting duty or pool betting duty payable by him, or

(b)contravenes or fails to comply with any of the provisions of, or of any regulations made under, any of paragraphs 2, [F22A,] 4 and 6 to 10 above,

his failure to pay, contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties) which, in the case of a failure to pay, shall be calculated by reference to the amount of duty payable.

(2)Any such failure to pay as is mentioned in sub-paragraph (1)(a) above shall also attract daily penalties.

(2A)Any person who obstructs any officer in the exercise of his functions in relation to general betting duty or pool betting duty shall be guilty of an offence and liable on summary conviction to a penalty of level 4 on the standard scale.]

(3)Any person who—

(a)in connection with general betting duty or pool betting duty, makes any statement which he knows to be false in a material particular or recklessly makes any statement which is false in a material particular . . . F3, or

[F4(aa)in that connection, with intent to deceive, produces or makes use of any book, account, record, return or other document which is false in a material particular, or]

(b)is knowingly concerned in, or in the taking of steps with a view to the fraudulent evasion by him or any other person of general betting duty or pool betting duty,

shall be guilty of an offence and liable—

(i)on summary conviction to a penalty of the prescribed sum or, if greater, treble the amount of the duty which is unpaid or payment of which is sought to be avoided, as the case may be, or to imprisonment for a term not exceeding six months or to both, or

(ii)on conviction on indictment to a penalty of any amount or to imprisonment for a term not exceeding [F5the maximum term] or to both.

[F6(4)In sub-paragraph (3) above, “the maximum term” means two years in the case of an offence under paragraph (a) and seven years in the case of an offence under paragraph (aa) or (b) of that sub-paragraph.]

Textual Amendments

F1Sch. 1 para. 13(1)(2) and (2A) substituted (1.1.1995) for para. 13(1)(2) by 1994 c. 9, s. 9, Sch. 4 Pt. V para. 62(1) (with s. 19(3)); S.I. 1994/2679, art. 3.

F2Words in Sch. 1 para. 13(1)(b) inserted (24.7.2002) by Finance Act 2002 (c. 23), s. 12(1)(2)(7), Sch. 4 Pt. 1 para. 10(12)

F3Words repealed by Finance Act 1988 (c. 39, SIF 40:1), ss. 12(4)(a)(6), 148, Sch. 14 Pt. I Note 3

F4Sch. 1 para. 13(3)(aa) inserted by Finance Act 1988 (c. 39, SIF 40:1), s. 12(4)(b)(6)

F5Words substituted by Finance Act 1988 (c. 39, SIF 40:1), s. 12(4)(c)(6)

F6Sch. 1 para. 13(4) inserted by Finance Act 1988 (c. 39, SIF 40:1), s. 12(4)(d)(6)

Modifications etc. (not altering text)

C1Para. 13(3) amended by Finance Act 1985 (c. 54, SIF 12:2) s. 10(5)(6)(f)

14(1)If any person carries on any business in contravention of paragraph 5(1) above he shall be guilty of an offence and liable—U.K.

(a)on summary conviction to a penalty of the prescribed sum or to imprisonment for a term not exceeding six months or to both; or

(b)on conviction on indictment to a penalty of any amount or to imprisonment for a term not exceeding two years or to both;

F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2)Where a person is convicted of an offence under sub-paragraph (1) above and the offence continues after the conviction, he shall be guilty of a further offence under that sub-paragraph and may, on conviction, be punished accordingly.

(3)If at any time the holder of a permit under paragraph 5 above fails to produce his permit for examination within such period, and at such time and place, as may be F8. . . required by an officer, [F9his failure shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).]

Textual Amendments

F7Words in Sch. 1 para. 14(1) repealed (retrospective to 24.4.2002) by Finance Act 2002 (c. 23), ss. 12(1)(2)(6), 141, Sch. 4 Pt. 1 para. 10(13), Sch. 40 Pt. 1(4)

F8Word in Sch. 1 para. 14(3) repealed (1.1.1995) by 1994 c. 9, ss. 9, 258, Sch. 4 Pt. V para. 62(2)(a), Sch. 26 Pt. III Note (with s. 19(3)); S.I. 1994/2679, art. 3.

F9Words in Sch. 1 para. 14(2)(b) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. V para. 62(2)(b) (with s. 19(3)); S.I. 1994/2679, art. 3.

15[F10(A1)This paragraph applies only in relation to premises in Northern Ireland.]U.K.

(1)Where, on the conviction of any person of an offence under [F11paragraph 13(3) above] in connection with general betting duty [F12. . .] the Commissioners—

(a)certify to the court by or before whom that person is so convicted that [F13there has been at least one previous occasion on which that or another person has been either—

(i)convicted of an offence under paragraph 13(3) above; or

(ii)assessed to a penalty to which he was liable under section 8 of the Finance Act 1994 (penalty for evasion) [F14or a penalty for a deliberate inaccuracy under paragraph 1 of Schedule 24 to the Finance Act 2007 (penalties for errors)],

in respect of conduct taking place] in the course of the operation of the same premises as a betting office and while the same person has been the holder of a betting office licence in respect thereof, and

(b)make application to that court for effect to be given to this sub-paragraph,

that court shall order that the betting office licence in respect of those premises shall be forfeited and cancelled.

(2)A licence shall not be forfeited or cancelled under such an order made by a court F15. . . —

(a)until the date of expiration of the period within which notice of appeal against the conviction which gave rise to the order may be given, or

(b)if notice of appeal against that conviction is duly given within the period aforesaid, until the date of the determination or abandonment of the appeal, or

(c)if on any such appeal the appeal is allowed.

(3)F16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)F16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4A)F16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F17(5)Subject to sub-paragraph (6) below, where under sub-paragraph (1) above a court orders that a betting office licence held by a person in respect of premises F18. . . shall be forfeited and cancelled, no court of summary jurisdiction shall entertain an application by that person for the grant (or provisional grant) of a new betting office licence in respect of those premises or any other premises situated in the same petty sessions district as those premises made less than twelve months after that forfeiture and cancellation.

(6)Sub-paragraph (5) above—

(a)shall not prejudice the right of such a person as is mentioned in that sub-paragraph to seek the renewal of any betting office licence (other than that which is forfeited) which he holds; and

(b)applies notwithstanding anything in Article 12 of the M1Betting, Gaming, Lotteries and Amusements (Northern Ireland) Order 1985].

Textual Amendments

F10Sch. 1 para. 15(A1) inserted (1.9.2007) by Finance Act 2007 (c. 11), s. 105, Sch. 25 paras. 11(3)(a), 23; S.I. 2007/2532, art. 2

F11Words in Sch. 1 para. 15(1) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. V para. 62(3)(a) (with s. 19(3)); S.I. 1994/2679, art. 3.

F12Words in Sch. 1 para. 15(1) repealed (1.1.1995) by 1994 c. 9, ss. 9, 258, Sch. 4 Pt. V para. 62(3)(a), Sch. 26 Pt. III Note (with s. 19(3)); S.I. 1994/2679, art. 3.

F13Words in Sch. 1 para. 15(1)(a) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. V para. 62(3)(b) (with s. 19(3)); S.I. 1994/2679, art. 3.

F14Words in Sch. 1 para. 15(1)(a)(ii) inserted (1.4.2009) by The Finance Act 2008, Schedule 40 (Appointed Day, Transitional Provisions and Consequential Amendments) Order 2009 (S.I. 2009/571), art. 1(1), Sch. 1 para. 6

F15Words in Sch. 1 para. 15(2) repealed (1.9.2007) by Finance Act 2007 (c. 11), ss. 105, 114, Sch. 25 paras. 11(3)(b), 23, Sch. 27 Pt. 6(3); S.I. 2007/2532, art. 2

F16Sch. 1 para. 15(3)-(4A) repealed (1.9.2007) by Finance Act 2007 (c. 11), ss. 105, 114, Sch. 25 paras. 11(3)(c), 23, Sch. 27 Pt. 6(3); S.I. 2007/2532, art. 2

F17Sub-paras (5) and (6) inserted by Finance Act 1986 (c. 41, SIF 12:2), s. 6, Sch. 4 Pt. I para. 11(2)(c)

F18Words in Sch. 1 para. 15(5) repealed (1.9.2007) by Finance Act 2007 (c. 11), ss. 105, 114, Sch. 25 paras. 11(3)(d), 23, Sch. 27 Pt. 6(3); S.I. 2007/2532, art. 2

Marginal Citations