Finance Act 1986

General betting duty and pool betting duty

1 (1) In section 1 (general betting duty) in subsection (1) for the words "Great Britain" there shall be substituted "the United Kingdom".

(2) In subsection (3) of that section after the words "Act 1963" there shall be inserted the words "or Article 37 of the Betting, Gaming, Lotteries and Amusements (Northern Ireland) Order 1985".

2 (1) In section 6 (pool betting duty) for the words "Great Britain", wherever they occur, there shall be substituted "the United Kingdom".

(2) In subsection (5)(b) of that section—

(a) in sub-paragraph (i) after the words "Act 1976" there shall be inserted the words "or, as the case may be, Article 133 or 134 of, or paragraph 6 of Schedule 20 to, the Betting, Gaming, Lotteries and Amusements (Northern Ireland) Order 1985";

(b) at the beginning of sub-paragraph (ii) there shall be inserted the words "in Great Britain"; and

(c) after that sub-paragraph there shall be added the following sub-paragraph— “or

(iii) in Northern Ireland, in any society's lottery within the meaning of Article 2(2) of that Order which is not unlawful under that Order.”.

3 (1) In section 9 (prohibitions for protection of revenue) for the words "Great Britain", wherever they occur, there shall be substituted "the United Kingdom".

(2) In subsection (3)(a) of that section the words "Northern Ireland or" and "of the Parliament of Northern Ireland or, as the case may be," shall be omitted.

4 In section 12(4) (interpretation of provisions relating to betting duties)—

(a) before the definition of "meeting" there shall be inserted the following definitions—

• “'betting office licence'—

  (a)

  in Great Britain, has the meaning given by section 9(1) of the Betting, Gaming and Lotteries Act 1963, and

  (b)

  in Northern Ireland, means a bookmaking office licence as defined in Article 2(2) of the Betting, Gaming, Lotteries and Amusements (Northern Ireland) Order 1985;

• 'bookmaker'—

  (a)

  in Great Britain, has the meaning given by section 55(1) of the said Act of 1963, and

  (b)

  in Northern Ireland, has the meaning given by Article 2(2) of the said Order of 1985;

  and (in either case) the expression 'bookmaking' shall be construed accordingly;

• 'bookmaker's permit'—

  (a)

  in Great Britain, has the meaning given by section 2(1) of the said Act of 1963, and

  (b)

  in Northern Ireland, means a bookmaker's licence as defined in Article 2(2) of the said Order of 1985;”;

(b) after the definition of "promoter" there shall be inserted the following definitions—

• “'sponsored pool betting' has the meaning given by section 55(1) of the said Act of 1963;

• 'totalisator' has the meaning given by section 55(1) of the said Act of 1963 and Article 2(2) of the said Order of 1985;

• 'track'—

  (a)

  in Great Britain, has the meaning given by section 55(1) of the said Act of 1963, and

  (b)

  in Northern Ireland, has the meaning given by Article 2(2) of the said Order of 1985;”; and

(c) the words from "and 'betting office licence'" to the end shall be omitted.