Textual Amendments
F1Ss. 6-8C and preceding cross-heading substituted for ss. 6-8 (24.7.2002 for specified purposes and otherwise retrospective to 31.3.2002 with effect as mentioned in s. 12(3) of the amending Act) by Finance Act 2002 (c. 23), s. 12, Sch. 4 Pt. 1 para. 2
(1)For the purposes of sections 6 to 8 (but subject to any direction under subsection (3)), a bet is made “for community benefit” if—
(a)the promoter of the betting concerned is a community society or is bound to pay all benefits accruing from the betting to such a society, and
(b)the person making the bet knows, when making it, that the purpose of the betting is to benefit such a society.
(2)In the case of a bet made by means of a totalisator, the reference in subsection (1) to the promoter of the betting concerned is a reference to the operator.
(3)The Commissioners may direct that any bet specified by the direction, or of a description so specified, is not a bet made for community benefit.
(4)The power conferred by subsection (3) may not be exercised unless the Commissioners consider that an unreasonably large part of the amounts paid in respect of the bets concerned will, or may, be applied otherwise than—
(a)in the payment of winnings, or
(b)for the benefit of a community society.
(5)In this section “community society” means—
(a)a society established and conducted for charitable purposes only, or
(b)a society established and conducted wholly or mainly for the support of athletic sports or athletic games and not established or conducted for purposes of private gain.
(6)In this section “society” includes any club, institution, organisation or association of persons, by whatever name called.]
Textual Amendments
F2Ss. 6-8C and preceding cross-heading substituted for ss. 6-8 (24.7.2002 for specified purposes and otherwise retrospective to 31.3.2002 with effect as mentioned in s. 12(3) of the amending Act) by Finance Act 2002 (c. 23), s. 12, Sch. 4 Pt. 1 para. 2