(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 (except in sections 6, 7, 8, 9(2)(a) and 9(5) in their application to coupon betting), 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—
[F1“betting office licence”—
(a)in Great Britain, has the meaning given by section 9(1) of the M1Betting, Gaming and Lotteries Act 1963, and
(b)in Northern Ireland, means a bookmaking office licence as defined in Article 2(2) of the M2Betting, 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;
[F2“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;
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3
(5)In this Part of this Act references to this Part of this Act include Schedule 1 to this Act.
Textual Amendments
F1Definitions “betting office licence”, “bookmaker” and “bookmaker's permit” inserted by Finance Act 1986 (c. 41, SIF 12:2), s. 6, Sch. 4 para. 4(a)
F2Definitions “sponsored pool betting”, “totaliser” and “track” inserted by Finance Act 1986 (c. 41, SIF 12:2), s. 6, Sch. 4 para. 4(b)
F3Words repealed by Finance Act 1986 (c. 41, SIF 12:2), ss. 6, 114(6), Sch. 4 para. 4(c), Sch. 23 Pt. III Notes (a)(b)
Modifications etc. (not altering text)
C1S. 12 applied (17.10.1994) by S.I. 1994/2679, art. 3.
Marginal Citations