Part I U.K. Betting Duties

[F1 General betting duty] U.K.

Textual Amendments

F1 Cross-heading and ss. 1-5D substituted (6.10.2001 with effect as mentioned in art. 2 of the commencing S.I.) for ss. 1-5 by 2001 c. 9, s. 6, Sch. 1; S.I. 2001/3089, art. 2

F2 5C Bet-brokers U.K.

(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 [F3 , other than a betting-exchange 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). [F4 In paragraph (a) “betting-exchange business” means a business such as is mentioned in section 5AB(1).]

(2) F5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) F5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) F6 , 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.

Textual Amendments

F2 Cross-heading and ss. 1-5D substituted (6.10.2001 with effect as mentioned in art. 2 of the commencing S.I.) for ss. 1-5 by 2001 c. 9, s. 6, Sch. 1; S.I. 2001/3089, art. 2

F3 Words in s. 5C(1)(a) inserted (with application as mentioned in s. 7(5)(6) of the amending Act) by Finance Act 2003 (c. 14), s. 7(4)(a)

F4 Words in s. 5(3) inserted (with application as mentioned in s. 7(5)(6) of the amending Act) by Finance Act 2003 (c. 14), s. 7(4)(b)

F5 S. 5C(2)(3) repealed (with application as mentioned in s. 7(5)(6) of the amending Act) by Finance Act 2003 (c. 14), ss. 7(4)(c), 216, Sch. 43 Pt. 1(1)

F6 Words in s. 5C(4) repealed (with application as mentioned in s. 7(5)(6) of the amending Act) by Finance Act 2003 (c. 14), ss. 7(4)(d), 216, Sch. 43 Pt. 1(1)