PART 3General betting duty, pool betting duty and remote gaming duty
CHAPTER 1General betting duty
General and spread bets
126General bets
1
A bet is a general bet for the purposes of this Part if—
a
it is not an on-course bet,
b
it is not a spread bet,
c
it is not made by way of pool betting, and
d
one or more of conditions A to C is met in relation to it.
2
Condition A is that the person who makes the bet (whether as principal or agent) does so while present at a place in the United Kingdom where betting facilities are provided in the course of a business and the bet is made using those facilities.
3
Condition B is that—
a
the person who makes the bet as principal is a UK person, and
b
the bet is not an excluded bet.
4
Condition C is that—
a
the person who makes the bet as principal is a body corporate not legally constituted in the United Kingdom,
b
the bookmaker with whom the bet is made knows or has reasonable cause to believe that at least one potential beneficiary of any winnings from the bet is a UK person, and
c
the bet is not an excluded bet.