an on-course bet,

a spread bet, F3or

a bet made by way of pool betting, F4. . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

is in the United Kingdom, and

holds a bookmaker’s permit.

3 per cent. of the amount of his net stake receipts in respect of financial spread bets for that period (if any), plus

10 per cent. of the amount of his net stake receipts in respect of other spread bets for that period (if any).

shall be treated as a financial matter for the purpose of subsection (4), or

shall not be treated as a financial matter for that purpose.

by means of a totalisator which operates on that track, and

on the day of the event.

a track betting licence is in force for the track under Schedule 3 to the Betting, Gaming and Lotteries Act 1963,

a track betting licence is in force for the track under Article 37 of the Betting, Gaming, Lotteries and Amusements (Northern Ireland) Order 1985, or

the Commissioners designate the track for the purposes of this subsection.

X is the aggregate of amounts which fall due to that person in the accounting period in respect of bets of that class made with him, and

Y is the aggregate of amounts paid by the person in that period by way of winnings to persons who made bets of that class with him (irrespective of when the bets were made or determined).

a person makes a bet other than a spread bet, and

the sum which he will lose if unsuccessful is known when the bet is made,

any other benefit secured by the person who makes the bet as a result of paying the money,

a person’s expenses, whether in paying duty or otherwise, or

any other matter.

to the person with whom the bet is made, and

at the time when the bet is made.

the reference to paying an amount to a person includes a reference to holding it in an account if the person is notified that the amount is being held for him in the account and that he is entitled to withdraw it on demand,

the return of a stake shall be treated as a payment by way of winnings, and

only payments of money shall be taken into account.

is not a positive amount, or

is less than the amount carried forward,

one person makes a bet with another person using facilities provided by a third person in the course of a business, and

that business is one that does not involve the provision of premises for use by persons making or taking bets.

bets made in an accounting period, or

in the case of duty chargeable under section 5AB, bets determined in an accounting period,

when it becomes due, and

by the bookmaker.

the holder of a bookmaker’s permit for the business in the course of which the bets were made;

a person responsible for the management of that business;

where the bookmaker is a company, a director.

when it becomes due, and

by the person who provides the facilities.

one person (the “bettor”) makes a bet with another person (the “bet-taker”) using facilities provided in the course of a business F15, other than a betting-exchange business, by a third person (the “bet-broker”), or

one person (the “bet-broker”) in the course of a business makes a bet with another person (the “bet-taker”) as the agent of a third person (the “bettor”) (whether the bettor is a disclosed principal or an undisclosed principal). F16 In paragraph (a) “betting-exchange business” means a business such as is mentioned in section 5AB(1).

the bet shall be treated as if it were made separately by the bettor with the bet-broker and by the bet-broker with the bet-taker,

the bet-broker shall be treated as a bookmaker in respect of the bet,

the aggregate of amounts due to be paid by the bettor in respect of the bet shall be treated as being due separately to the bet-broker and to the bet-taker (and any amount due to be paid by the bet-broker to the bet-taker shall be disregarded), and

a sum paid by the bet-taker by way of winnings in respect of the bet shall be treated as having been paid separately by the bet-taker and by the bet-broker at that time and for that purpose (and any sum paid by the bet-broker shall be disregarded).

to bets made by way of pool betting, or

to bets made using facilities provided by a person holding (and relying on) a betting agency permit (within the meaning of section 9(2)(c)(ii) of the Betting, Gaming and Lotteries Act 1963).

each calendar month is an accounting period, but

the Commissioners may provide in regulations under paragraph 2 of Schedule 1 to this Act for some other specified period to be an accounting period.

make provision which applies generally or only in relation to a specified person or class of person;

make different provision for different purposes;

make transitional provision.

is not a positive amount, or

is less than the amount carried forward,

the bet is made by way of pool betting, and

the following conditions are satisfied.

the bet is made by means of a totalisator situated in the United Kingdom and that person is the operator, or

the bet is made otherwise than by means of a totalisator and that person is the promoter and is in the United Kingdom.

made by way of sponsored pool betting,

made as mentioned in section 4(3), or

made for community benefit.

for or on account of or in connection with bets that are dutiable pool bets for the purposes of the calculation,

in addition to the stake money, and

by the persons making the bets,

a person makes a bet, and

the bet relates to a single event, or to two or more events all taking place on the same day,

a person makes a bet, and

subsection (2) does not apply,

earlier than when the bet is made, or

later than when the bet is determined.

make provision that applies generally or only in relation to a specified description of bet;

make different provision for different purposes;

make provision relating to bets made before the regulations are made (including bets made before the passing of the Finance Act 2002);

make transitional provision.

those of the person whose net pool betting receipts are being calculated, and

those of any other person concerned with or benefiting from the promotion of the betting concerned.

provided out of amounts due, in respect of bets that are dutiable pool bets for the purposes of the calculation, to the person whose net pool betting receipts are being calculated, or

make provision that applies generally or only in relation to a specified description of bet;

make different provision for different purposes;

make provision applying in respect of expenses incurred, and profits accruing, before the regulations are made (including any incurred or accruing before the passing of the Finance Act 2002);

make transitional provision.

make provision that applies generally or only in relation to a specified description of bet;

make different provision for different purposes;

make provision applying in respect of amounts paid before the regulations are made (including amounts paid before the passing of the Finance Act 2002);

make transitional provision.

becomes due at the end of the period,

shall be paid by the person, and

shall, subject to any regulations under subsection (3) and any directions under paragraph 3 of Schedule 1 to this Act, be paid when it becomes due.

the person on whose net pool betting receipts the duty is charged (“the primary payer”);

a person responsible for the management of any business in the course of which any bets have been made that are dutiable pool bets for the purposes of calculations under section 7A of the amount of the primary payer’s net pool betting receipts for any accounting period;

a person responsible for the management of any totalisator used for the purposes of any such business;

where a person within any of paragraphs (a) to (c) is a company, a director.

make provision as to when pool betting duty is to be paid (including provision repealing paragraph 3 of Schedule 1 to this Act and the reference to that paragraph in subsection (1)(c));

make provision as to how pool betting duty is to be paid.

make provision that applies generally or only in relation to a specified person or class of person;

make different provision for different purposes;

make transitional provision.

the promoter of the betting concerned is a community society or is bound to pay all benefits accruing from the betting to such a society, and

the person making the bet knows, when making it, that the purpose of the betting is to benefit such a society.

in the payment of winnings, or

for the benefit of a community society.

a society established and conducted for charitable purposes only, or

a society established and conducted wholly or mainly for the support of athletic sports or athletic games and not established or conducted for purposes of private gain.

each period that ends with the last Saturday in a calendar month, and begins with the Sunday immediately following the previous such Saturday, is an accounting period, but

the Commissioners may by regulations make provision for some other specified period to be an accounting period.

make provision that applies generally or only in relation to a specified person or class of person;

make different provision for different purposes;

make transitional provision.

conducts in F120the United Kingdom any business or agency for the negotiation, receipt or transmission of bets to which this section applies, or

knowingly issues, circulates or distributes in F120the United Kingdom, or has in his possession for that purpose, any advertisement or other document inviting or otherwise relating to the making of such bets, or

being a bookmaker in F120the United Kingdom, makes or offers to make any such bet with a bookmaker outside F120the United Kingdom,

all bets made with a bookmaker outside F120the United Kingdom (whether or not made by way of pool betting F123. . . ).

to any bet made by means of a totalisator situated in a country outside F120the United Kingdom on a horse race taking place in that country; or

he knowingly issues, circulates or distributes in the United Kingdom, or has in his possession for that purpose, any advertisement or other document inviting the use of or otherwise relating to bet-broking services, and

facilities provided by a person that may be used by other persons in making bets with third persons, or

a person’s services of acting as agent for other persons in making bets on their behalf with third parties (whether the persons on whose behalf the bets are made are disclosed principals or undisclosed principals).

on summary conviction to a penalty of the prescribed sum, or

on conviction on indictment to a penalty of any amount.

on summary conviction to a penalty of the prescribed sum or to imprisonment for a term not exceeding three months or to both, or

on conviction on indictment to a penalty of any amount or to imprisonment for a term not exceeding one year or to both.

on terms that the winnings of such of those persons as are winners shall be, or be a share of, or be determined by reference to, the stake money paid or agreed to be paid by those persons, whether the bets are made by means of a totalisator, or by filling up and returning coupons or other printed or written forms, or in any other way, or

on terms that the winnings of such of those persons as are winners shall be, or shall include, an amount (not determined by reference to the stake money paid or agreed to be paid by those persons) which is divisible in any proportions among such of those persons as are winners, or

on the basis that the winners or their winnings shall, to any extent, be at the discretion of the promoter or some other person.

in Great Britain, has the meaning given by section 9(1) of the M6Betting, Gaming and Lotteries Act 1963, and

in Northern Ireland, means a bookmaking office licence as defined in Article 2(2) of the M1Betting, Gaming, Lotteries and Amusements (Northern Ireland) Order 1985;

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

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

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

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

the person making the bet (that is to say, the person originating the bet and not any agent or intermediary) is present at the meeting, or

the bet is made by a person carrying on a bookmaking business acting as principal (and not acting as agent for, or on behalf of, some other person);

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

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

on the playing of bingo in the United Kingdom, and

at the rate of 15 per cent of a person’s bingo promotion profits for an accounting period.

the amount of the person’s bingo receipts for the period (calculated in accordance with section 19), minus

the amount of his expenditure on bingo winnings for the period (calculated in accordance with section 20).

an amount in respect of entitlement to participate in a game of bingo is to be treated as falling due in the accounting period in which the game is played,

where a payment relates to a supply of services on which value added tax is chargeable, the amount of value added tax chargeable shall be disregarded (irrespective of whether or not that amount is paid by way of value added tax),

it is immaterial whether an amount falls due to be paid to the promoter or to another person,

it is immaterial whether an amount is described as a fee for participation, as a stake, or partly as one and partly as the other, and

may be used in place of money as whole or partial payment for benefits of a specified kind obtained from a specified person,

specifies an amount as the sum or maximum sum in place of which the voucher may be used, and

does not fall within subsection (2),

it does not satisfy subsection (3)(a) and (b), or

its use as described in subsection (3)(a) is subject to a specified restriction, condition or limitation which may make the value of the voucher to the recipient significantly less than the amount mentioned in subsection (3)(b).

is neither money nor a voucher, and

does not fall within subsection (2),

a reference to connection between two persons shall be construed in accordance with section 839 of the Income and Corporation Taxes Act 1988 (connected persons), and

an amount paid by way of value added tax on the acquisition of a thing shall be treated as part of its cost (irrespective of whether or not the amount is taken into account for the purpose of a credit or refund).

it is multiple bingo within the meaning of section 1 of the Gaming (Bingo) Act 1985, or

it is played in more than one place and promoted by more than one person.

the money shall not be treated as a bingo receipt of the second promoter for the purposes of section 19(1),

the payment shall be treated as expenditure of the first promoter on bingo winnings for the accounting period for the purposes of section 20(1), and

no subsequent payment of all or part of the money shall be treated as expenditure on bingo winnings for the purposes of section 20(1) (whether paid by the second promoter to another person, by the first promoter having received it from the second promoter, or otherwise).

no bingo duty shall be chargeable in respect of that accounting period, and

for the purpose of section 17(3), the amount of the person’s expenditure on bingo winnings for the next accounting period shall be increased by the amount of the loss.

in the case of licensed bingo, the holder of the licence, and

in the case of non-licensed bingo, the person who provides the facilities for the game.

the machine with respect to which it is granted is of a description of machine for which special amusement machine licences are available;

such conditions as may be prescribed by regulations made by the Commissioners are satisfied in relation to the application for the licence, the machine and the person by whom the application is made; and

the licence is for twelve months.

machines that are not gaming machines; and

small prize machines.

a two-penny machine, or

a F132ten-penny machine which is a small prize machine; or

a fifty-penny machine that is not a gaming machine.

F54an amusement machine is a small-prize machine if it is a prize machine and the value or aggregate value of the benefits in money or money’s worth, which any player who is successful in a single game played by means of the machine may receive, cannot exceed F55£8

an amusement machine is a medium-prize machine if it is a prize machine and the value or aggregate value of the benefits in money or money’s worth, which any player who is successful in a single game played by means of the machine may receive, can exceed £8 but cannot exceed F136£25.

the appropriate amount for the machine which it authorises, or

if it authorises two or more machines, the aggregate of the appropriate amounts for each of those machines.

the period for which the licence is granted, and

whether the machine falls within F137Category A, Category B, Category C, Category D or Category E,

a five-penny machine,

a small-prize machine, or

a medium-prize machine;

Category E: any machine which is not in any other category.

is the owner, lessee or occupier of the premises, or

is for the time being responsible to the owner, lessee or occupier for the management of the premises, or

is a person responsible for controlling the use of any amusement machine on the premises, or

is for the time being responsible for controlling the admission of persons to the premises or for providing persons resorting thereto with any goods or services, or

is the owner or hirer of the machine, or

is a party to any contract under which F77anF73amusement machine may, or is required to, be on the premises at that time,

on conviction on indictment to a penalty of any amount or to imprisonment for a term not exceeding two years or to both.

the machine is constructed or adapted for the playing of any game (whether a game of chance, a game of skill or a game of chance and skill combined);

the game is one played by means of the machine (whether automatically or by the operation of the machine by the player or players);

a player pays to play the game (except where he has an opportunity to play without payment as a result of having previously played successfully) either by inserting a F153coin, token or other thing into the machine or in some other way;

the machine is a gaming machine, a video machine or a pinball machine.

it is a prize machine;

the game which is played by means of the machine is a game of chance, a game of chance and skill combined or a pretended game of chance or of chance and skill combined; and

the outcome of the game is determined by the chances inherent in the action of the machine, whether or not provision is made for manipulation of the machine by a player;

a micro-processor is used to control some or all of the machine’s functions; and

the playing of the game involves information or images being communicated or displayed to the player or players by means of any description of screen F144. . ..

an opportunity, afforded by the automatic action of the machine, to play again (once or more often) without paying, or

except where paragraph (b) below applies, the number of individual playing positions provided on the machine for persons to play simultaneously (whether or not while participating in the same game); and

gaming machines,

prize machines,

small-prize machines, F150. . .

medium-prize machines,

ten-penny machines, or

five-penny machines,

by adding to the machines for the time being specified in subsection (1)(e) of that section any description of machines which it appears to them, having regard to the use to which the machines are put, to be appropriate for the protection of the revenue so to add to those machines; or

by deleting any description of machines for the time being so specified.

specifying the circumstances (if any) in which a machine added to section 25(1)(e) above is to be an excepted machine for the purposes of section 21 above; or

determining the number which, in the case of a machine so added, is to be taken into account for the purposes of section 25(5) above.

the cost of playing a game, or

the amount of the prize for a game,

the amount of P's remote gaming receipts for the period (calculated in accordance with section 26E), minus

the amount of P's expenditure for the period on remote gaming winnings (calculated in accordance with section 26F).

the period of three months beginning with 1st January,

the period of three months beginning with 1st April,

the period of three months beginning with 1st July, and

the period of three months beginning with 1st October.

P becomes registered, or ceases to be registered, under section 26J, or

an agreement under subsection (2) begins or ends.

amounts falling due to P in that period in respect of entitlement to use facilities for remote gaming provided by P, and

amounts staked, or falling due to be paid, in that period by a user of facilities for remote gaming provided by P, if or in so far as responsibility for paying any amount won by the user falls on P (or a person with whom P is connected or has made arrangements).

the money is being held in the account, and

U is entitled to withdraw it on demand.

the making by P of a contribution which relates to the provision by P of facilities for remote gaming shall be treated as the provision of a prize, and

the award of a prize from the fund shall not be treated as the provision of a prize by P.

the provision is charged with another gambling tax, or

the use of the facilities is charged with another gambling tax.

the provision would be charged with another gambling tax but for an express exception, or

the use of the facilities would be charged with another gambling tax but for an express exception.

amusement machine licence duty,

bingo duty,

gaming duty,

general betting duty,

lottery duty, and

pool betting duty.

confer an exemption from remote gaming duty, or

remove or vary (whether or not by textual amendment) an exemption under this section.

timing;

instalments;

methods of payment;

when payment is to be treated as made;

the process and effect of assessments by the Commissioners of amounts due.

the procedure for applying for registration;

the timing of applications;

the information to be provided;

notification of changes;

de-registration;

re-registration after a person ceases to be registered.

the provision of security for payment of remote gaming duty;

the appointment of a United Kingdom representative with responsibility for discharging liability to remote gaming duty.

in the case of an individual, is not usually resident in the United Kingdom,

in the case of a body corporate, does not have an established place of business in the United Kingdom, and

in any other case, does not include an individual who is usually resident in the United Kingdom.

may make provision which applies generally or only for specified purposes, and

may make different provision for different purposes.

liability to make a return;

timing;

form;

content;

method of making;

declarations;

authentication;

when a return is to be treated as made.

may make provision which applies generally or only for specified purposes, and

may make different provision for different purposes.

is conduct to which section 9 of the Finance Act 1994 applies (penalties), and

attracts daily penalties under that section.

imprisonment for a term not exceeding six months, or

both.

a penalty of any amount,

imprisonment for a term not exceeding seven years, or

both.

a decision to refuse a request for an agreement under section 26D(2),

a decision to give a direction under section 26D(3),

a decision not to give a direction under section 26D(3),

a decision to direct that section 26F(6) shall not apply in a specified case,

a decision under regulations by virtue of section 26J(3), and

a decision about security by virtue of section 26J(5)(a).

the cost of playing a game, or

the amount of the prize for a game,