Betting, Gaming and Lotteries Act 1963

28 Assessment of or exemption from bookmakers’ levy. E+W+S

(1)–(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

(5) An assessment notice issued by the Levy Board in the case of any bookmaker for any levy period shall be conclusive as to his liability to the levy for that period and the amount payable by him by way thereof unless not later than twenty-eight days after the notice is served on him he gives to the Board notice in writing of appeal therefrom.

(6) On receiving any notice of appeal under the last foregoing subsection, the Levy Board shall refer the appeal to an appeal tribunal established in pursuance of section 29 of this Act, which shall have power to confirm, increase or reduce the assessment, or grant the appellant a certificate of exemption from the levy, according to the tribunal’s opinion as to the category into which he falls, but which—

(a) shall not reduce the assessment or grant the appellant a certificate of exemption unless the appellant has afforded the tribunal all the facilities it may have required for the investigation of his case;

(b) shall confirm the assessment unless the tribunal is satisfied that, on all the evidence made available to it, the assessment should be varied or rescinded;

and any decision of the tribunal as to the category into which the appellant falls for the purposes of the levy for the levy period in question shall be final.

(7) Any amount assessed as payable by any bookmaker by way of the levy in respect of any levy period shall [F2 (except to the extent of any payments on account)] become due twenty-eight days after notice of the assessment has been served on the bookmaker or, if he appeals therefrom in pursuance of the foregoing provisions of this section, on the determination or abandonment of the appeal, and shall be recoverable by the Levy Board as a debt due to them.

(8) Upon the discharge by a bookmaker of his liability by way of the levy in respect of any levy period [F3 in accordance with the notice of assessment issued in his case], the Levy Board shall issue to him a certificate in writing to the effect that he has done so, and any such certificate shall be conclusive evidence of the facts stated therein.

(9) An assessment notice may be served on any bookmaker either by serving it on him personally or by sending it to him by post at his usual or last-known residence or place of business in the United Kingdom or, if the bookmaker is a company, at the company’s registered office.

(10) If, otherwise than with the consent in writing of the bookmaker concerned or—

(a) for the purposes of this section [F4 or section 2 of the M1 Horserace Betting Levy Act 1969] or of a report of any proceedings before an appeal tribunal thereunder; or

(b) for the purposes of, or of a report of—

(i) proceedings for the recovery from that bookmaker of any amount due from him [F5 under this section] by way of the levy; or

(ii) proceedings relating to that bookmaker before an appropriate authority within the meaning of Schedule 1 to this Act, or before any court on an appeal from any such authority; or

(iii) any criminal proceedings,

any person who is a member, officer or servant of the Levy Board, the Bookmakers’ Committee or an appeal tribunal established in pursuance of section 29 of this Act, or who is consulted by the Bookmakers’ Committee in pursuance of subsection (4) of this section, [F4 or by members of the Levy Board in pursuance of section 2(4) of the said Act of 1969], discloses to any other person in such a manner as to identify the bookmaker concerned any declaration by or assessment on any bookmaker for the purposes of the levy, or any other information concerning that bookmaker obtained through the exercise of any functions under this section [F4 or under section 2 of the said Act of 1969], or any ruling of the Bookmakers’ Committee or an appeal tribunal as to the category into which any bookmaker falls, he shall be liable on summary conviction to a fine not exceeding [F6 level 4 on the standard scale].

Textual Amendments

F1 S. 28(1)–(4) repealed with saving by Horserace Betting Levy Act 1969 (c. 14), ss. 2(1), 7(4)

F2 Words inserted by Horserace Betting Levy Act 1981 (c. 30, SIF 12:1), s. 4(6), Sch. para. 1(a)

F3 Words inserted by Horserace Betting Levy Act 1981 (c. 30, SIF 12:1), s. 4(6), Sch. para 1(b)

F4 Words inserted by Horserace Betting Levy Act 1969 (c. 14), s. 2(5)(a)–(c)

F5 Words inserted by Horserace Betting Levy Act 1981 (c. 30, SIF 12:1), s. 4(6), Sch. para. 1(c)

F6 Words substituted by virtue of Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 39(3), 56(2), Sch. 3, Sch. 6 and expressed to be substituted (1.4.1996) by 1995 c. 40, ss. 3, 7(2), Sch. 1 para. 10, Sch. 2 Pt. III

Marginal Citations

M1 1969 c. 14.