Part I Betting Duties

General

9 Prohibitions for protection of revenue.

1

Any person who—

a

conducts in F1the United Kingdom any business or agency for the negotiation, receipt or transmission of bets to which this section applies, or

b

knowingly issues, circulates or distributes in F1the United Kingdom, or has in his possession for that purpose, any advertisement or other document inviting or otherwise relating to the making of such bets, or

c

being a bookmaker in F1the United Kingdom, makes or offers to make any such bet with a bookmaker outside F1the United Kingdom,

shall be guilty of an offence.

2

Except as mentioned in subsection (3) below, this section applies to—

a

all bets made by way of pool betting F4. . . unless—

i

in the case of bets made by means of a totalisator, the totalisator is situated in F1the United Kingdom,

ii

in the case of bets made otherwise than by means of a totalisator, the promoter of the betting is in F1the United Kingdom; and

b

all bets made with a bookmaker outside F1the United Kingdom (whether or not made by way of pool betting F4. . . ).

3

This section does not apply—

F2a

to any bet which is made by way of pool betting F5. . . if—

F3i

the bet is not made by means of a totalisator, and

ii

the promoter is in the Isle of Man; or

aa

to any bet which is made with a bookmaker if—

i

it is not made by way of pool betting F6. . . ,

ii

the bookmaker is in the Isle of Man,

iii

a duty is imposed by or under an Act of Tynwald in respect of bookmaker’s receipts from bets of that kind, and

iv

the rates and method of calculation of that duty result in no less duty being charged in respect of bets of that kind than is charged by way of general betting duty in respect of bets of that kind; or

b

to any bet made by means of a totalisator situated in a country outside F1the United Kingdom on a horse race taking place in that country; or

c

to any bet in respect of an event taking place outside F1the United Kingdom made by a bookmaker in F1the United Kingdom—

i

by means of a totalisator situated outside F1the United Kingdom, or

ii

with a bookmaker outside F1the United Kingdom,

if it is shown that bets in respect of that event have been made in F1the United Kingdom with the first-mentioned bookmaker by other persons.

4

F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5

A person who makes or tries to make a bet, or who gets or tries to get any advertisement or other document given or sent to him, shall not be guilty of an offence by reason of his thereby procuring or inciting some other person to commit, or aiding or abetting the commission of, an offence under this section.

F76

Section 8C(1) to (3) above shall have effect for the purposes of subsections (2)(a) and (5) above as it has effect for the purposes of sections 6 to 8A above.