Horserace Betting Levy Act 1981

1 Payments on account of bookmakers’ levy. E+W+S

(1) A bookmakers’ levy scheme to which this section applies may include provision requiring bookmakers within the scheme to make payments on account of the levy in advance of assessment to the levy.

(2) This section applies to any bookmakers’ levy scheme under which the amounts payable by way of the levy by one or more categories of bookmakers are determined by reference to the amounts staked with them during the levy period for which the scheme has effect.

(3) Where a scheme provides for payments on account to be made the scheme shall specify the basis on which the amount to be so paid is to be determined and the times during the levy period at which the payments are to be made and may, for those purposes, make different provision for different categories of bookmaker.

(4) The categories into which bookmakers may be divided for the purposes of payments on account of the levy may, but need not, be the same as the categories into which they are required to be divided for the purposes of the levy.

(5) It shall be for the Government-appointed members of the Levy Board to determine in accordance with the scheme—

(a) the amounts to be paid on account of the levy by bookmakers within the scheme; and

(b) the times at which the payments on account are to be made;

and they may, in making any such determination, consult the Bookmakers’ Committee and such other persons, if any, as those members of the Board think proper.

(6) Where a determination is made under subsection (5) above that an amount is payable on account by a bookmaker the Levy Board shall, except as provided in subsection (7) below, issue a notice of the determination made in his case and cause it to be served on the bookmaker.

(7) The Levy Board shall, if they are of the opinion that payments on account should not be required in the case of any bookmaker within the scheme, refrain from issuing a notice of determination under subsection (6) above or withdraw a notice which they have issued.

(8) In this section—

• “bookmakers’ levy scheme” means a scheme for the payment of a levy by bookmakers under section 27 of the Act of 1963;

• “Government-appointed”, with reference to members of the Levy Board, means appointed for the time being by the Secretary of State;

and for the purposes of this section a bookmaker is “within the scheme” for any levy period if in that period he carries on on his own account a business which includes the effecting of betting transactions on horse races.