Part I Betting Duties
F1General
9 Prohibitions for protection of revenue.
1
Any person who—
a
conducts in F2the 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 F2the 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
shall be guilty of an offence.
2
Except as mentioned in subsection (3) below, this section applies to—
3
This section does not apply—
F3a
to any bet which is made by way of pool betting F6. . . if—
F4i
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 F7. . . ,
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 F2the United Kingdom on a horse race taking place in that country; or
c
to any bet in respect of an event taking place outside F2the United Kingdom made by a bookmaker in F2the United Kingdom—
i
by means of a totalisator situated outside F2the United Kingdom, or
ii
with a bookmaker outside F2the United Kingdom,
if it is shown that bets in respect of that event have been made in F2the United Kingdom with the first-mentioned bookmaker by other persons.
4
F9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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.
F86
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.
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