Betting and Gaming Duties Act 1981

9 Prohibitions for protection of revenue. U.K.

(1) Any person who—

(a) conducts in [F1 the United Kingdom] any business or agency for the negotiation, receipt or transmission of bets to which this section applies, or

(b) knowingly issues, circulates or distributes in [F1 the United Kingdom], or has in his possession for that purpose, any advertisement or other document inviting or otherwise relating to the making of such bets, or

(c) being a bookmaker in [F1 the United Kingdom], makes or offers to make any such bet with a bookmaker outside [F1 the United Kingdom],

shall be guilty of an offence.

(2) Except as mentioned in subsection (3) below, this section applies to—

(a) all bets made by way of pool betting F2 . . . unless—

(i) in the case of bets made by means of a totalisator, the totalisator is situated in [F1 the United Kingdom],[F3 or]

(ii) [F4 in any case,] the promoter of the betting is in [F1 the United Kingdom]; and

(b) all bets made with a bookmaker outside [F1 the United Kingdom] (whether or not made by way of pool betting F2 . . . ).

(3) This section does not apply—

[F5 (a) to any bet which is made by way of pool betting F6 . . . if—

[F7 (i) the bet is not made by means of a totalisator, and

(ii) the promoter is in the Isle of Man; or]

(aa) to any bet which is made with a bookmaker if—

(i) it is not made by way of pool betting F8 . . . ,

(ii) the bookmaker is in the Isle of Man,

(iii) a duty is imposed by or under an Act of Tynwald in respect of bookmaker’s receipts from bets of that kind, and

(iv) the rates and method of calculation of that duty result in no less duty being charged in respect of bets of that kind than is charged by way of general betting duty in respect of bets of that kind; or]

(b) to any bet made by means of a totalisator situated in a country outside [F1 the United Kingdom] on a horse race taking place in that country; or

(c) to any bet in respect of an event taking place outside [F1 the United Kingdom] made by a bookmaker in [F1 the United Kingdom]—

(i) by means of a totalisator situated outside [F1 the United Kingdom], or

(ii) with a bookmaker outside [F1 the United Kingdom],

if it is shown that bets in respect of that event have been made in [F1 the United Kingdom] with the first-mentioned bookmaker by other persons.

(4) F9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) A person who makes or tries to make a bet, or who gets or tries to get any advertisement or other document given or sent to him, shall not be guilty of an offence by reason of his thereby procuring or inciting some other person to commit, or aiding or abetting the commission of, an offence under this section.

[F10 (6) Section 8C(1) to (3) above shall have effect for the purposes of subsections (2)(a) and (5) above as it has effect for the purposes of sections 6 to 8A above.]

Textual Amendments

F1 Words substituted by Finance Act 1986 (c. 41, SIF 12:2), s. 6, Sch. 4 para. 3(1)

F2 Words in s. 9(2) repealed (retrospective to 24.4.2002) by Finance Act 2002 (c. 23), ss. 12(1)(2)(6), 141, Sch. 4 Pt. 1 para. 5, Sch. 40 Pt. 1(4)

F3 Word in s. 9(2)(a)(i) inserted (with effect as mentioned in s. 15(10) of the amending Act) by Finance Act 2004 (c. 12), s. 15(5)(a)

F4 Words in s. 9(2)(a)(ii) substituted (with effect as mentioned in s. 15(10) of the amending Act) by Finance Act 2004 (c. 12), s. 15(5)(b)

F5 S. 9(3)(a)(aa) substituted (6.10.2001 with effect as mentioned in art. 2 of the commencing S.I.) for s. 9(3)(a) by 2001 c. 9, s. 6, Sch. para. 2; S.I. 2001/3089, art. 2

F6 Words in s. 9(3)(a) repealed (retrospective to 24.4.2002) by Finance Act 2002 (c. 23), ss. 12(1)(2)(6), 141, Sch. 4 Pt. 1 para. 6(a), Sch. 40 Pt. 1(4)

F7 S. 9(3)(a)(i)(ii) substituted (retrospective to 31.3.2002) for s. 9(3)(a)(i)-(iv) by Finance Act 2002 (c. 23), s. 12(1)(2)(5), Sch. 4 Pt. 1 para. 6(b)

F8 Words in s. 9(3)(aa)(i) repealed (retrospective to 24.4.2002) by Finance Act 2002 (c. 23), ss. 12(1)(2)(6), 141, Sch. 4 Pt. 1 para. 6(c), Sch. 40 Pt. 1(4)

F9 s. 9(4) repealed (24.7.2002 with application as mentioned in s. 14(6) of the repealing Act) by Finance Act 2002 (c. 23), ss. 14(3), 141, Sch. 40 Pt. 1(4)

F10 S. 9(6) substituted (retrospective to 24.4.2002) by Finance Act 2002 (c. 23), ss. 12(1)(2)(6), Sch. 4 Pt. 1 para. 7