Part I Betting Duties
General
9 Prohibitions for protection of revenue.
1
Any person who—
a
conducts in F9the United Kingdom any business or agency for the negotiation, receipt or transmission of bets to which this section applies, or
b
knowingly issues, circulates or distributes in F9the 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
c
shall be guilty of an offence.
2
Except as mentioned in subsection (3) below, this section applies to—
3
This section does not apply—
F10a
to any bet which is made by way of pool betting F13. . . if—
F11i
the bet is not made by means of a totalisator, and
ii
the promoter is in the Isle of Man; or
aa
to any bet which is made with a bookmaker if—
i
it is not made by way of pool betting F14. . . ,
ii
the bookmaker is in the Isle of Man,
iii
a duty is imposed by or under an Act of Tynwald in respect of bookmaker’s receipts from bets of that kind, and
iv
the rates and method of calculation of that duty result in no less duty being charged in respect of bets of that kind than is charged by way of general betting duty in respect of bets of that kind; or
b
to any bet made by means of a totalisator situated in a country outside F9the United Kingdom on a horse race taking place in that country; or
c
to any bet in respect of an event taking place outside F9the United Kingdom made by a bookmaker in F9the United Kingdom—
i
by means of a totalisator situated outside F9the United Kingdom, or
ii
with a bookmaker outside F9the United Kingdom,
if it is shown that bets in respect of that event have been made in F9the United Kingdom with the first-mentioned bookmaker by other persons.
4
A person guilty of an offence under this section shall be liable—
a
on summary conviction to a penalty of the prescribed sum or, in the case of a second or subsequent conviction, to a penalty of the prescribed sum or to imprisonment for a term not exceeding three months or to both, or
b
on conviction on indictment to a penalty of any amount or, in the case of a second or subsequent conviction, to a penalty of any amount or to imprisonment for a term not exceeding one year or to both.
5
A person who makes or tries to make a bet, or who gets or tries to get any advertisement or other document given or sent to him, shall not be guilty of an offence by reason of his thereby procuring or inciting some other person to commit, or aiding or abetting the commission of, an offence under this section.
F156
Section 8C(1) to (3) above shall have effect for the purposes of subsections (2)(a) and (5) above as it has effect for the purposes of sections 6 to 8A above.
F69A Further prohibitions for protection of revenue: overseas bet-brokers
1
A person shall be guilty of an offence if—
a
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
b
any person providing any of the bet-broking services concerned—
i
is outside the United Kingdom, and
ii
provides them in the course of a business.
2
In this section “bet-broking services” means—
a
facilities provided by a person that may be used by other persons in making bets with third persons, or
b
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).
3
In subsection (2) “bet” means a bet other than one made by way of pool betting.
4
A person who gets or tries to get any advertisement or other document given or sent to him shall not be guilty of an offence by reason of his thereby procuring or inciting some other person to commit, or aiding or abetting the commission of, an offence under this section.
F79B Offences under sections 9 and 9A: penalties
1
This section applies where a person is guilty of an offence under section 9 or 9A (a “relevant offence”).
2
In the case of the person’s first conviction for a relevant offence, he is liable—
a
on summary conviction to a penalty of the prescribed sum, or
b
on conviction on indictment to a penalty of any amount.
3
In the case of a second or subsequent conviction of the person for a relevant offence, he is liable—
a
on summary conviction to a penalty of the prescribed sum or to imprisonment for a term not exceeding three months or to both, or
b
on conviction on indictment to a penalty of any amount or to imprisonment for a term not exceeding one year or to both.
10 Definition of pool betting.
1
For the purposes of this Part of this Act, a bet shall be deemed to be made by way of pool betting unless it is a bet at fixed odds, and, in particular, bets shall be held to be made by way of pool betting wherever a number of persons make bets—
a
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
b
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
c
on the basis that the winners or their winnings shall, to any extent, be at the discretion of the promoter or some other person.
2
A bet is a bet at fixed odds within the meaning of this section only if each of the persons making it knows or can know, at the time he makes it, the amount he will win, except in so far as that amount is to depend on the result of the event or events betted on, or on any such event taking place or producing a result, or on the numbers taking part in any such event, or on the starting prices or totalisator odds for any such event, or on there being totalisator odds on any such event, or on the time when his bet is received by any person with or through whom it is made.
In this subsection—
“starting prices” means, in relation to any event, the odds ruling at the scene of the event immediately before the start, and
“totalisator odds” means—
- a
in relation to a race which is a recognised horse race within the meaning of section 55(1) of the M2Betting, Gaming and Lotteries Act 1963, the odds paid on bets on that race made by way of sponsored pool betting, and
- b
in relation to any other event, the odds paid on bets made by means of a totalisator at the scene of the event.
- a
3
A bet made with or through a person carrying on a business of receiving or negotiating bets, being a bet made in the course of that business, shall be deemed not to be a bet at fixed odds within the meaning of this section if the winnings of the person by whom it is so made consist or may consist wholly or in part of something other than money.
4
Where a person carries on a business of receiving or negotiating bets and there is or has been issued in connection with that business any advertisement or other publication calculated to encourage in persons making bets of any description with or through him a belief that the bets are made on the basis mentioned in subsection (1)(c) above, then any bets of that description subsequently made with or through him in the course of that business shall be deemed for the purposes of this section to be made on that basis.
11F8 Definition of coupon betting.
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C112 Supplementary provisions.
1
Where particulars of an intended bet on which general betting duty or pool betting duty would be chargeable and the stake on that bet are collected for transmission to the person by whom that duty would fall to be paid by some other person, whether or not a bookmaker, who holds himself out as available for so collecting and transmitting them, but are in fact not so transmitted, the bet shall be deemed to have been made but the duty in respect of it shall be paid by that other person.
2
The provisions of Schedule 1 to this Act (supplementary provisions as to betting duties) shall have effect.
3
In sections 1 to 10 above F2. . . , in subsection (1) above and in paragraph 10 of Schedule 1 to this Act, “bet” does not include any bet made or stake hazarded in the course of, or incidentally to, any gaming.
4
In this Part of this Act—
F3“betting office licence”—
a
in Great Britain, has the meaning given by section 9(1) of the M3Betting, Gaming and Lotteries Act 1963, and
b
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;
“bookmaker”—
a
in Great Britain, has the meaning given by section 55(1) of the said Act of 1963, and
b
in Northern Ireland has the meaning given by Article 2(2) of the said Order of 1985;
and (in either case) the expression “bookmaking” shall be construed accordingly;
“bookmaker’s permit”—
a
in Great Britain, has the meaning given by section 2(1) of the said Act of 1963, and
b
in Northern Ireland, means a bookmaker’s licence as defined in Article 2(2) of the said Order of 1985;
“meeting” means any occasion on any one day on which events take place on any track;
“on-course bet” means a bet made in the course of a meeting, either by means of a totalisator situated on premises forming part of the track or with a bookmaker present at the meeting, where—
a
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
b
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);
“operator”, in relation to bets made by means of a totalisator, means the person who, as principal, operates the totalisator;
“promoter”, in relation to any betting, means the person to whom the persons making the bets look for the payment of their winnings, if any;
F4“sponsored pool, betting” has the meaning given by section 55(1) of the said Act of 1963;
“totalisator” has the meaning given by section 55(1) of the said Act of 1963 and Article 2(2) of the said Order of 1985;
“track”—
a
in Great Britain, has the meaning given by section 55(1) of the said Act of 1963, and
b
in Northern Ireland, has the meaning given by Article 2(2) of the said Order of 1985;
“winnings” includes winnings of any kind, and references to amount and to payment in relation to winnings shall be construed accordingly;
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5
5
In this Part of this Act references to this Part of this Act include Schedule 1 to this Act.