Horserace Betting Levy Act 1981

[F1 1 Payments on account of levy E+W+S

(1) The Levy Board may require a person who appears to them to be liable to pay the levy under section 27 of the Act of 1963 to make payments on account in advance of assessment to the levy.

(2) The power under subsection (1) is to be exercised by serving on the person a notice of determination stating—

(a) the amounts that the person must pay,

(b) when and how the payments are to be made, and

(c) the basis on which the amount to be paid has been determined.

(3) The Levy Board may at any time withdraw or amend a notice of determination.

(4) The powers of the Levy Board under this section may be exercised only by the Government-appointed members of the Board.

(5) In this section “Government-appointed”, with reference to members of the Levy Board, means appointed for the time being by the Secretary of State.]

Textual Amendments

F1 S. 1 substituted (25.4.2017) by The Horserace Betting Levy Regulations 2017 (S.I. 2017/589), reg. 1(2), Sch. para. 17 (with reg. 2)

2 Appeals. E+W+S

(1) A notice of determination issued by the Levy Board (and not withdrawn) under section 1 above requiring a [F2 person] to make payments on account shall be conclusive as to his liability to make the payments specified in the notice 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 on the grounds that the determination was not [F3 appropriate, having regard to the person’s likely liability under section 27 of the Act of 1963] .

(2) On receiving any notice of appeal under subsection (1) above, the Levy Board shall refer the appeal to an appeal tribunal established in pursuance of section 29 of the Act of 1963.

(3) The appeal tribunal shall have power to confirm or rescind the determination or to increase or reduce the amount which is payable by the [F4 person] under the determination according to the tribunal’s opinion as to what amount (if any) [F5 should be paid on] account by him F6 ..., but the tribunal—

(a) shall not rescind the determination or reduce the amount so payable unless the appellant has afforded the tribunal all the facilities it may have required for the investigation of his case;

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tribunal is satisfied that, on all the evidence made available to it, the amount should be varied or the determination rescinded.

(4) The decision of the appeal tribunal as to the amount to be paid on account under the scheme shall be final.

Textual Amendments

F2 Word in s. 2(1) substituted (25.4.2017) by The Horserace Betting Levy Regulations 2017 (S.I. 2017/589), reg. 1(2), Sch. para. 18(2)(a) (with reg. 2)

F3 Words in s. 2(1) substituted (25.4.2017) by The Horserace Betting Levy Regulations 2017 (S.I. 2017/589), reg. 1(2), Sch. para. 18(2)(b) (with reg. 2)

F4 Word in s. 2(3) substituted (25.4.2017) by The Horserace Betting Levy Regulations 2017 (S.I. 2017/589), reg. 1(2), Sch. para. 18(3)(a) (with reg. 2)

F5 Words in s. 2(3) substituted (25.4.2017) by The Horserace Betting Levy Regulations 2017 (S.I. 2017/589), reg. 1(2), Sch. para. 18(3)(b) (with reg. 2)

F6 Words in s. 2(3) omitted (25.4.2017) by virtue of The Horserace Betting Levy Regulations 2017 (S.I. 2017/589), reg. 1(2), Sch. para. 18(3)(c) (with reg. 2)

3 Relief from payments. E+W+S

(1) A [F7 person] on whom a notice of determination has been served may apply in writing to the Levy Board to be excused from making payments on account in accordance with the notice on the grounds that his circumstances make it unjust that he should do so.

(2) It shall be for the Government-appointed members of the Levy Board to consider applications under subsection (1) above and, for the purpose of disposing of them, they may consult [F8 such] persons, if any, as those members of the Board think proper.

(3) If on an application under subsection (1) above the Government-appointed members are of the opinion that a reduction ought to be made in the payments on account to be made by a [F9 person] they shall give either of the following directions with respect to payments becoming due as from a date specified in the direction, that is to say—

(a) a direction that those payments shall cease to be payable; or

(b) a direction that those payments shall be reduced to such amount or amounts as they may specify;

but otherwise the Government-appointed members shall dismiss the application.

(4) Where the Government-appointed members give a direction under subsection (3) above then—

(a) in the case of a direction under paragraph (a), they shall issue a notice cancelling the notice of determination with respect to which the application was made so far as that notice relates to payments on account becoming due on or after the specified date;

(b) in the case of a direction under paragraph (b), they shall issue a revised notice of determination which shall have effect as from the specified date in place of the notice with respect to which the application was made so far as that notice relates to payments on account becoming due on or after the specified date;

and they shall cause the notice of cancellation or the revised notice of determination to be served on the [F10 person].

(5) A revised notice of determination issued under subsection (4) above shall, subject to subsection (7) below, have effect as if it were a notice of determination issued F11 ... under section 1 above.

(6) More than one application may be made by a [F12 person] under subsection (1) above in any levy period but only where there has been a change in his circumstances since his last application.

(7) If an application is made under this section with respect to a notice of determination no appeal shall lie under section 2 above with respect to that notice or any revised notice of determination issued in place of it under this section and if a [F13 person] gives notice of appeal under the said section 2 he shall not make an application under this section until after the appeal has been determined or abandoned.

(8) In this section references to the Government-appointed members of the Levy Board are to be construed in accordance with section [F14 1(5)] above.

Textual Amendments

F7 Word in s. 3(1) substituted (25.4.2017) by The Horserace Betting Levy Regulations 2017 (S.I. 2017/589), reg. 1(2), Sch. para. 19(2) (with reg. 2)

F8 Word in s. 3(2) substituted (25.4.2017) by The Horserace Betting Levy Regulations 2017 (S.I. 2017/589), reg. 1(2), Sch. para. 19(3) (with reg. 2)

F9 Word in s. 3(3) substituted (25.4.2017) by The Horserace Betting Levy Regulations 2017 (S.I. 2017/589), reg. 1(2), Sch. para. 19(4) (with reg. 2)

F10 Word in s. 3(4) substituted (25.4.2017) by The Horserace Betting Levy Regulations 2017 (S.I. 2017/589), reg. 1(2), Sch. para. 19(5) (with reg. 2)

F11 Words in s. 3(5) omitted (25.4.2017) by virtue of The Horserace Betting Levy Regulations 2017 (S.I. 2017/589), reg. 1(2), Sch. para. 19(6) (with reg. 2)

F12 Word in s. 3(6) substituted (25.4.2017) by The Horserace Betting Levy Regulations 2017 (S.I. 2017/589), reg. 1(2), Sch. para. 19(7) (with reg. 2)

F13 Word in s. 3(7) substituted (25.4.2017) by The Horserace Betting Levy Regulations 2017 (S.I. 2017/589), reg. 1(2), Sch. para. 19(8) (with reg. 2)

F14 Word in s. 3(8) substituted (25.4.2017) by The Horserace Betting Levy Regulations 2017 (S.I. 2017/589), reg. 1(2), Sch. para. 19(9) (with reg. 2)

4 Supplementary provisions. E+W+S

(1) Payments on account shall become due on the date or dates specified in the notice of determination and shall be recoverable by the Levy Board as a debt due to the Board, save that—

(a) where the date or first date specified in the notice of determination falls within the period allowed for appealing under subsection (1) of section 2 above, the payment or first payment shall become due at the expiration of that period; and

(b) where the [F15 person on whom the notice is served] appeals under that subsection, any payments which become due before the determination or abandonment of the appeal shall become due on the determination or abandonment of the appeal.

(2) Where the amount paid on account of the levy by a [F16 person] in any levy period exceeds the amount assessed by the Levy Board as payable by him by way of the levy in respect of that period, the Board shall repay the excess to the [F16 person] when they issue the notice of assessment and, if a further excess arises on a reduction of the assessment on appeal, shall repay that further excess to the [F16 person] within fourteen days of the determination of the appeal.

(3) If, otherwise than with the consent in writing of the [F17 person] concerned or—

(a) for the purposes of this Act or of a report of any proceedings before an appeal tribunal under section 2 above; or

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

(i) proceedings for the recovery of any payment on account from that [F17 person] ; F18 ...

F18 (ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(iii) any criminal proceedings,

any person to whom this subsection applies discloses to any other person in such a manner as to identify the [F17 person] concerned any information concerning that [F17 person] obtained through the exercise of any functions under this Act, he shall be liable on summary conviction to a fine not exceeding [F19 level 4 on the standard scale].

(4) Subsection (3) above applies to any person who is a member, officer or servant of the Levy Board F20 ... or an appeal tribunal established in pursuance of section 29 of the Act of 1963, or who is consulted by the members of the Levy Board in pursuance of this Act.

(5) Any notice issued under this Act in the case of any [F21 person] may be served on him 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 [F21 person] is a company, at the company’s registered office.

(6) The Act of 1963 and the Act of 1969 shall have effect subject to the amendments specified in the Schedule to this Act, being amendments consequential upon the provisions of this Act.

Textual Amendments

F15 Words in s. 4(1)(b) substituted (25.4.2017) by The Horserace Betting Levy Regulations 2017 (S.I. 2017/589), reg. 1(2), Sch. para. 20(2) (with reg. 2)

F16 Word in s. 4(2) substituted (25.4.2017) by The Horserace Betting Levy Regulations 2017 (S.I. 2017/589), reg. 1(2), Sch. para. 20(3) (with reg. 2)

F17 Word in s. 4(3) substituted (25.4.2017) by The Horserace Betting Levy Regulations 2017 (S.I. 2017/589), reg. 1(2), Sch. para. 20(4)(a) (with reg. 2)

F18 S. 4(3)(b)(ii) and word omitted (25.4.2017) by virtue of The Horserace Betting Levy Regulations 2017 (S.I. 2017/589), reg. 1(2), Sch. para. 20(4)(b) (with reg. 2)

F19 Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), s. 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), s. 289G

F20 Words in s. 4(4) omitted (25.4.2017) by virtue of The Horserace Betting Levy Regulations 2017 (S.I. 2017/589), reg. 1(2), Sch. para. 20(5) (with reg. 2)

F21 Word in s. 4(5) substituted (25.4.2017) by The Horserace Betting Levy Regulations 2017 (S.I. 2017/589), reg. 1(2), Sch. para. 20(6) (with reg. 2)

Modifications etc. (not altering text)

C1 The text of s. 4(6), Sch. is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991

5 Citation, interpretation and extent. E+W+S

(1) This Act may be cited as the Horserace Betting Levy Act 1981.

(2) In this Act—

• “the Act of 1963” means the M1 Betting, Gaming and Lotteries Act 1963;

• “the M2 Act of 1969” means the Horserace Betting Levy Act 1969;

• [F22 “the Levy Board” has the same meaning as in the Act of 1963;]

• [F23 “levy period” has the same meaning as in Part 1 of the Act of 1963.]

(3) This Act does not extend to Northern Ireland.

Textual Amendments

F22 Words in s. 5(2) substituted (25.4.2017) by The Horserace Betting Levy Regulations 2017 (S.I. 2017/589), reg. 1(2), Sch. para. 21(a) (with reg. 2)

F23 Words in s. 5(2) substituted (25.4.2017) by The Horserace Betting Levy Regulations 2017 (S.I. 2017/589), reg. 1(2), Sch. para. 21(b) (with reg. 2)

Marginal Citations

M1 1963 c. 2.

M2 1969 c. 14.