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Betting, Gaming and Lotteries Act 1963
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Betting, Gaming and Lotteries Act 1963, Section 27B is up to date with all changes known to be in force on or before 12 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.
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[F127B.Stake moneyE+W+S
(1)For the purposes of section 27A the stake money on a leviable bet is the aggregate of the amounts which fall due in respect of the bet.
(2)If the stake money falls due to a person other than the bookmaker with whom the bet is made, it is to be treated as falling due to the bookmaker.
(3)Where the bet is not a spread bet and the sum which the person who makes the bet will lose if unsuccessful is known when the bet is made, that sum is to be treated as falling due when the bet is made (irrespective of when it is actually paid or required to be paid).
(4)Where the person who makes the bet does so in pursuance of an offer which waives all or part of the amount which the person would have been required to pay to make the bet, the person is to be treated as being due to pay that amount—
(a)to the bookmaker with whom the bet is made, and
(b)at the time when the bet is made.
(5)But subsection (4) does not apply to the extent that—
(a)the amount in question was won on a leviable bet made in pursuance of a previous offer which waived all or part of the amount which the person would have been required to pay to make the bet, and
(b)the person was not entitled to use the amount otherwise than for the purpose of making a further leviable bet.
(6)In this section “spread bet” means a bet that constitutes a contract the making or accepting of which is a regulated activity within the meaning of section 22 of the Financial Services and Markets Act 2000.]
Textual Amendments
F1Ss. 27A-27E inserted (25.4.2017) by The Horserace Betting Levy Regulations 2017 (S.I. 2017/589), reg. 1(2), Sch. para. 5 (with reg. 2)
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