Part I Betting Duties
General betting duty
F15C Bet-brokers
1
This section applies where—
a
one person (the “bettor”) makes a bet with another person (the “bet-taker”) using facilities provided in the course of a business by a third person (the “bet-broker”), or
b
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).
2
For the purposes of sections 2 to 5B—
a
the bet shall be treated as if it were made by the bettor with the bet-broker and not with the bet-taker,
b
the bet-broker shall be treated as a bookmaker in respect of the bet,
c
the aggregate of amounts due to be paid by the bettor in respect of the bet shall be treated as being due to the bet-broker, and
d
a sum paid by the bet-taker by way of winnings in respect of the bet shall be treated as having been paid by the bet-broker at that time and for that purpose.
3
But subsection (2) does not apply to a bet if—
a
the bet-taker holds a bookmaker’s permit, and
b
the bet would not be an on-course bet if the bet-broker were making the bet with the bet-taker as principal.
4
In the case of a bet which is excluded from subsection (2) by virtue of subsection (3), for the purposes of sections 2 to 5B—
a
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,
b
the bet-broker shall be treated as a bookmaker in respect of the bet,
c
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
d
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).
5
This section does not apply—
a
to bets made by way of pool betting, or
b
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).
6
Where there is any doubt as to which of two persons is the bettor and which the bet-taker for the purposes of subsection (1)(a), whichever of the two was the first to use the facilities of the bet-broker to offer the bet shall be treated as the bet-taker.