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.