Part I U.K. Betting Duties

General betting dutyU.K.

1 General betting duty.U.K.

(1)Subject to the provisions of this Part of this Act, on any bet [F1which is not an on-course bet and] which—

(a)is made with a bookmaker in [F2the United Kingdom] otherwise than by way of pool betting or coupon betting, or

(b)is made by way of sponsored pool betting or is otherwise made by means of facilities provided by the Horserace Totalisator Board and is not a bet made with the Board by way of coupon betting, or

(c)is made on any event on a track to which this paragraph applies by means of a totalisator on that track and on the day on which that event takes place,

there shall be charged a duty of excise to be known as general betting duty.

(2)General betting duty shall—

(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3

(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3, be of an amount equal to [F46.75 per cent.] of the amount staked.

(3)Paragraph (c) of subsection (1) above applies—

(a)to any track in respect of which there is for the time being in force a track betting licence granted under Schedule 3 to the M1Betting, Gaming and Lotteries Act 1963 [F5or Article 37 of the M2Betting, Gaming, Lotteries and Amusements (Northern Ireland) Order 1985], and

(b)to any track which the Commissioners see fit to treat for the purposes of that paragraph as if it were such a track.

2 Payment and recovery of general betting duty.U.K.

(1)The general betting duty in respect of any bet shall, without prejudice to any regulations made under paragraph 2 of Schedule 1 to this Act, be due on the making of the bet and shall be paid—

(a)in the case of a bet with a bookmaker, and without prejudice to subsection (2) below, by the bookmaker;

(b)in the case of a bet made as mentioned in section 1(1)(b) of this Act, by the Horserace Totalisator Board or other person providing the facilities by means of which the bet is made;

(c)in the case of such a bet made by means of a totalisator as is mentioned in section 1(1)(c) of this Act, by the operator.

(2)The general betting duty chargeable on any bet made with a bookmaker shall be recoverable jointly and severally from all or any of the following persons—

(a)that bookmaker;

(b)the holder of the bookmaker’s permit or betting office licence relating to the business in the course of which, or the premises at which, the bet was made;

(c)any person responsible for the management of that business or those premises;

(d)where the bookmaker is a company, any director of that company.

3 F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.

4 Bets of more than one contingency.U.K.

(1)For the purposes of general betting duty, where a person bets on more than one contingency on the terms that, in the event of his bet being successful in respect of one contingency, his stake on the bet, or his winnings in respect of that contingency, or both, are to provide the stake in respect of another contingency, then, subject to subsection (2) below—

(a)he shall be treated as making a separate bet on each respectively of those contingencies and as staking on each of those separate bets the amount respectively provided for by the terms of the original bet;

(b)any of those separate bets which depends on the outcome of another or others of them shall be treated as made if and when the conditions on which it depends are satisfied.

(2)Subsection (1) above shall not apply where the person concerned bets on both or all of the contingencies at the same time and on the terms that both his original stake and the whole of his winnings in respect of any of those contingencies are to be the stake in respect of any other contingency on which the bet is made.

5 Calculation of stake.U.K.

The aggregate amount paid by or debited to the account of a person making a bet chargeable with general betting duty for, or on account of, or in connection with, the bet shall be treated for the purposes of that duty as his stake on the bet, notwithstanding—

(a)that his winnings (if any) are to be computed on part only of that amount, or

(b)that part of that amount is not to be returned to him in the event of his winning,

and no deduction shall be made for other benefits secured by the person making the bet in paying that amount, or for the expenses of any person on account of the duty or otherwise, or for any other matter.

Pool betting dutyU.K.

Valid from 31/03/2002

7A Calculating net pool betting receiptsU.K.

For the purposes of section 7, the amount of a person’s net pool betting receipts for an accounting period is—

where—

S is the aggregate of amounts falling due to the person in the accounting period in respect of dutiable pool bets,

E is the aggregate of expenses and profits falling within section 7E(2) that are attributable to the accounting period, and

W is the aggregate of amounts paid by the person in the accounting period by way of winnings on dutiable pool bets (irrespective of when the bets were made or determined).

Textual Amendments

F7Cross-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

F14Ss. 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

6 Pool betting duty.U.K.

(1)There shall be charged a duty of excise, to be known as pool betting duty—

(a)subject to subsection (2) below, on all bets made by way of pool betting, wherever made, and

(b)on all bets made at fixed odds with the Horserace Totalisator Board or a bookmaker in [F16the United Kingdom] by way of coupon betting,

not being bets made by way of sponsored pool betting or made as mentioned in section 1(1)(c) above.

(2)Bets made by way of pool betting are chargeable with pool betting duty only if—

(a)in the case of bets made by means of a totalisator, the totalisator is situated in [F16the United Kingdom];

(b)in the case of bets made otherwise than by means of a totalisator, the promoter of the betting is in [F16the United Kingdom].

(3)For the purposes of this section and sections 7 and 8 below (except in their application to coupon betting)—

(a)subject to paragraph (b) and section 12(3) below, where payments are made for the chance of winning any money or money’s worth on terms under which the persons making the payments have a power of selection which may (directly or indirectly) determine the winner, those payments shall be treated as bets notwithstanding that the power is not exercised;

[F17(b)“bet” does not include the taking of a ticket or chance in a lottery.]

F18(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

7 Amount of pool betting duty.U.K.

(1)The amount of the pool betting duty shall be equal . . . F19 to [F2026.50 per cent.] of the aggregate of—

(a)the amount of the stake money paid, and

(b)the expenses and profits described in subsection (4) below (but subject to subsection (5) below).

(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F21

(3)For the purposes of pool betting duty, any payment which entitles a person to make a bet by way of pool betting or coupon betting shall, if he makes the bet, be treated as stake money on the bet; and this subsection shall apply to any payment entitling a person to take part in a transaction which is, on his part, only not a bet made by way of pool betting or coupon betting by reason of his not in fact making any stake as if the transaction were such a bet, and the transaction shall accordingly be treated as a bet for the purposes of pool betting duty.

(4)The expenses and profits referred to in subsection (1)(b) above are the expenses and profits of the promoter of the betting or any other person concerned with or benefiting from the promotion of the betting so far as they are not provided for out of the stake money and are not shown to be referable to matters other than the promotion and management of the betting and activities ancillary thereto or connected therewith; and all payments made for or on account of or in connection with any bets made by way of pool betting or coupon betting in addition to the stake money by the persons making the bets shall be treated as representing amounts on which duty is (subject to subsection (5) below) chargeable by virtue of subsection (1)(b) above except in so far as the promoter of the betting proves the contrary.

(5)There shall be excepted from any charge to duty under this section the amount of any benefit accruing from the betting to a society established and conducted for charitable purposes only or to 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, if the benefit is provided by means of payments made by persons making bets and those persons know, when making the payments, that their purpose is to provide the benefit.

In this subsection “society” includes any club, institution, organisation or association of persons, by whatever name called.

F228 Payment and recovery of pool betting duty.U.K.

(1)Pool betting duty shall be paid—

(a)in the case of bets made by means of totalisator, by the operator and,

(b)in the case of other bets, by the promoter.

(2)The pool betting duty chargeable on any bet shall be recoverable jointly and severally from all or any of the following persons—

(a)the conductor of the dutiable betting by way of which the bet was made;

(b)any other person responsible for the management of any premises or totalisator in respect of which that conductor has made entry or given notice in accordance with paragraph 4(2) or (4) of Schedule 1 to this Act;

(c)where a person within paragraph (a) or (b) above is a company, any director of that company.

(3)In this section—

• “conductor of dutiable betting” means a person carrying on a business the carrying on of which involves or may involve any sums becoming payable by him by way of pool betting duty;

• “dutiable betting” means betting by way of pool betting or coupon betting.

GeneralU.K.

9 Prohibitions for protection of revenue.U.K.

(1)Any person who—

(a)conducts in [F23the 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 [F23the 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 [F23the United Kingdom], makes or offers to make any such bet with a bookmaker outside [F23the 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 or coupon betting unless—

(i)in the case of bets made by means of a totalisator, the totalisator is situated in [F23the United Kingdom],

(ii)in the case of bets made otherwise than by means of a totalisator, the promoter of the betting is in [F23the United Kingdom]; and

(b)all bets made with a bookmaker outside [F23the United Kingdom] (whether or not made by way of pool betting or coupon betting).

(3)This section does not apply—

(a)to any bet—

(i)made by way of pool betting or coupon betting and otherwise than by means of a totalisator, or

(ii)made with a bookmaker otherwise than by way of pool betting or coupon betting,

where the promoter of the pool betting or coupon betting or, as the case may be, the bookmaker is in . . . F24 the Isle of Man and the bet is such as to be chargeable with a duty imposed by or under an Act . . . F24 of Tynwald which corresponds to, and is chargeable on the bet at a rate not less than the appropriate rate of, pool betting duty or, as the case may be, general betting duty; or

(b)to any bet made by means of a totalisator situated in a country outside [F23the United Kingdom] on a horse race taking place in that country; or

(c)to any bet in respect of an event taking place outside [F23the United Kingdom] made by a bookmaker in [F23the United Kingdom]—

(i)by means of a totalisator situated outside [F23the United Kingdom], or

(ii)with a bookmaker outside [F23the United Kingdom],

if it is shown that bets in respect of that event have been made in [F23the United Kingdom] with the first-mentioned bookmaker by other persons.

(4)A person guilty of an offence under this section shall be liable—

(a)on summary conviction to a penalty of the prescribed sum or, in the case of a second or subsequent conviction, to a penalty of the prescribed sum or to imprisonment for a term not exceeding three months or to both, or

(b)on conviction on indictment to a penalty of any amount or, in the case of a second or subsequent conviction, to a penalty of any amount or to imprisonment for a term not exceeding one year or to both.

(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.

(6)Section 6(3) above shall have effect for the purposes for subsections (2)(a) and (5) above (except in their application to coupon betting) as it has effect for the purposes of sections 6 to 8 above.

10 Definition of pool betting.U.K.

(1)For the purposes of this Part of this Act, a bet shall be deemed to be made by way of pool betting unless it is a bet at fixed odds, and, in particular, bets shall be held to be made by way of pool betting wherever a number of persons make bets—

(a)on terms that the winnings of such of those persons as are winners shall be, or be a share of, or be determined by reference to, the stake money paid or agreed to be paid by those persons, whether the bets are made by means of a totalisator, or by filling up and returning coupons or other printed or written forms, or in any other way, or

(b)on terms that the winnings of such of those persons as are winners shall be, or shall include, an amount (not determined by reference to the stake money paid or agreed to be paid by those persons) which is divisible in any proportions among such of those persons as are winners, or

(c)on the basis that the winners or their winnings shall, to any extent, be at the discretion of the promoter or some other person.

(2)A bet is a bet at fixed odds within the meaning of this section only if each of the persons making it knows or can know, at the time he makes it, the amount he will win, except in so far as that amount is to depend on the result of the event or events betted on, or on any such event taking place or producing a result, or on the numbers taking part in any such event, or on the starting prices or totalisator odds for any such event, or on there being totalisator odds on any such event, or on the time when his bet is received by any person with or through whom it is made.

• In this subsection—

• “starting prices” means, in relation to any event, the odds ruling at the scene of the event immediately before the start, and

• “totalisator odds” means—

  (a)

  in relation to a race which is a recognised horse race within the meaning of section 55(1) of the M3Betting, Gaming and Lotteries Act 1963, the odds paid on bets on that race made by way of sponsored pool betting, and

  (b)

  in relation to any other event, the odds paid on bets made by means of a totalisator at the scene of the event.

(3)A bet made with or through a person carrying on a business of receiving or negotiating bets, being a bet made in the course of that business, shall be deemed not to be a bet at fixed odds within the meaning of this section if the winnings of the person by whom it is so made consist or may consist wholly or in part of something other than money.

(4)Where a person carries on a business of receiving or negotiating bets and there is or has been issued in connection with that business any advertisement or other publication calculated to encourage in persons making bets of any description with or through him a belief that the bets are made on the basis mentioned in subsection (1)(c) above, then any bets of that description subsequently made with or through him in the course of that business shall be deemed for the purposes of this section to be made on that basis.

11 Definition of coupon betting.U.K.

—For the purposes of this Part of this Act, bets shall be deemed to be made by way of coupon betting where they are made in pursuance of an invitation which offers stated odds for a choice of bets, being bets of a description not commonly made without such an invitation, unless made by way of pool betting, and not of a description commonly made by means of a totalisator.

12 Supplementary provisions.U.K.

(1)Where particulars of an intended bet on which general betting duty or pool betting duty would be chargeable and the stake on that bet are collected for transmission to the person by whom that duty would fall to be paid by some other person, whether or not a bookmaker, who holds himself out as available for so collecting and transmitting them, but are in fact not so transmitted, the bet shall be deemed to have been made but the duty in respect of it shall be paid by that other person.

(2)The provisions of Schedule 1 to this Act (supplementary provisions as to betting duties) shall have effect.

(3)In sections 1 to 10 above (except in sections 6, 7, 8, 9(2)(a) and 9(5) in their application to coupon betting), in subsection (1) above and in paragraph 10 of Schedule 1 to this Act, “bet” does not include any bet made or stake hazarded in the course of, or incidentally to, any gaming.

(4)In this Part of this Act—

• [F27“betting office licence”—

(a)in Great Britain, has the meaning given by section 9(1) of the M4Betting, Gaming and Lotteries Act 1963, and

(b)in Northern Ireland, means a bookmaking office licence as defined in Article 2(2) of the M5Betting, Gaming, Lotteries and Amusements (Northern Ireland) Order 1985;

• “bookmaker”—

(a)in Great Britain, has the meaning given by section 55(1) of the said Act of 1963, and

(b)in Northern Ireland has the meaning given by Article 2(2) of the said Order of 1985;

and (in either case) the expression “bookmaking” shall be construed accordingly;

• “bookmaker’s permit”—

(a)in Great Britain, has the meaning given by section 2(1) of the said Act of 1963, and

(b)in Northern Ireland, means a bookmaker’s licence as defined in Article 2(2) of the said Order of 1985;]

• “meeting” means any occasion on any one day on which events take place on any track;

• “on-course bet” means a bet made in the course of a meeting, either by means of a totalisator situated on premises forming part of the track or with a bookmaker present at the meeting, where—

(a)the person making the bet (that is to say, the person originating the bet and not any agent or intermediary) is present at the meeting, or

(b)the bet is made by a person carrying on a bookmaking business acting as principal (and not acting as agent for, or on behalf of, some other person);

• “operator”, in relation to bets made by means of a totalisator, means the person who, as principal, operates the totalisator;

• “promoter”, in relation to any betting, means the person to whom the persons making the bets look for the payment of their winnings, if any;

• [F28“sponsored pool, betting” has the meaning given by section 55(1) of the said Act of 1963;

• “totalisator” has the meaning given by section 55(1) of the said Act of 1963 and Article 2(2) of the said Order of 1985;

• “track”—

(a)in Great Britain, has the meaning given by section 55(1) of the said Act of 1963, and

(b)in Northern Ireland, has the meaning given by Article 2(2) of the said Order of 1985;]

• “winnings” includes winnings of any kind, and references to amount and to payment in relation to winnings shall be construed accordingly;

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F29

(5)In this Part of this Act references to this Part of this Act include Schedule 1 to this Act.

Part II U.K. Gaming Duties

Gaming licence dutyU.K.

F3013. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S

F3114. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S

F3215. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S

F3316. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S

Bingo dutyU.K.

17 Bingo duty.U.K.

(1)A duty of excise, to be known as bingo duty, shall be charged on the playing of bingo in [F35the United Kingdom] except in the cases specified in Part I of Schedule 3 to this Act.

(2)Bingo duty shall be charged in respect of bingo played in a particular week; and the amount of the duty shall be—

(a)10 per cent. of the total of the money taken [F36if any] by or on behalf of the promoter in that week as payment by players for their cards, plus

(b)(subject to section 19(1) below) one ninth of the amount (if any) by which that total, after deduction of the 10 per cent. chargeable under paragraph (a) above, is exceeded by the total value of the prizes won in that week’s bingo.

(3)For the purposes of this section, a player’s “cards” are the sets of numbers or symbols (in whatever form or lay-out) with which he plays bingo, matching them against calls made by the house; and a player pays for a card when he gives money in exchange for, or for the use of, a particular card, whether it is appropriated to a particular game or can be appropriated by the player to a game of his choice.

18 Payment and recovery of bingo duty.U.K.

(1)Bingo duty shall be paid by the promoter of the bingo.

(2)Bingo duty shall be recoverable jointly and severally from all or any of the following persons—

(a)the promoter;

(b)any person who took money as payment by players for cards or paid prizes to players;

(c)any person who was responsible for the management of the premises on which bingo was played;

(d)where any person within paragraph (a), (b) or (c) above is a company, any director of the company.

19 Play in more than one place.U.K.

(1)Where bingo is promoted at one place and, for the purpose of a particular game, it is combined with bingo played at another place and promoted by another person, so that the players at both places share in the chance of winning a prize contributed partly by one promoter and partly by the other, then for the purposes of the charge to bingo duty under section 17(2)(b) above—

(a)as against the promoter of the bingo at the place where the prize is won there shall be counted so much only of the value of the prize as represents his contribution, and

(b)so much of the value of the prize as represents the contribution of the other promoter shall be counted as a prize won at bingo promoted by him;

and where the prize is provided wholly by or on behalf of one of the promoters concerned, its whole value shall be counted against him under section 17(2)(b), wherever it is won.

(2)It shall not be lawful for a game of bingo, being bingo which is chargeable with bingo duty and is promoted at a place in [F37the United Kingdom], to be combined as mentioned in subsection (1) above with other bingo played elsewhere than in [F37the United Kingdom], except where the other bingo is played in . . . F38 the Isle of Man and is chargeable, under an Act of . . . F38 Tynwald, with duty corresponding to bingo duty and at a rate not less than that which is chargeable under section 17 above.

20 Supplementary provisions as to bingo duty.U.K.

(1)The provisions of Part II of Schedule 3 to this Act (supplementary provisions as to bingo duty) shall have effect.

(2)In sections 17 to 19 above and in Schedule 3 to this Act—

• “bingo” includes any version of that game, by whatever name called;

• . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F39

• “money” includes any token, voucher or other object given by a player in exchange for cards and recognised for the purpose of the exchange to represent a particular sum of money;

• “prize” means anything won or to be won at bingo, whether money or something else having a value, and “value” and “paid”, in relation to prizes, shall be construed accordingly;

• “the promoter”, in relation to bingo, means the person to whom the players look for the payment of prizes, and “promote” and “promotion” shall be construed accordingly: and

• [F40“United Kingdom” includes the territorial waters of the United Kingdom;]

• “week” means a period of seven days beginning with Monday.

(3)In proceedings relating to bingo duty under the customs and excise Acts an averment in any process that a particular game is a version of bingo shall, until the contrary is proved, be sufficient evidence that it is so.

Gaming machine licence dutyU.K.

[F4121 Gaming machine licence duty.U.K.

(1)Except in the cases specified in Part I of Schedule 4 to this Act, no [F42amusement machine]] (other than [F43an excepted machine]) shall be provided [F44for play] on any premises situated in [F45the United Kingdom] unless there is for the time being in force [F46a licence granted under this Part of this Act with respect to the premises [F47or the machine].

(2)Such a licence shall be known as [F48an amusement machine licence][F49and, if it is granted with respect to a machine, rather than with respect to premises, as a special amusement machine licence.]

[F50(3)[F51An amusement machine licence]may be granted for a period of a month, or of any number of months not exceeding twelve, beginning on any day of any month]

[F52(3AA)A special amusement machine licence shall not be granted except where—

(a)the machine with respect to which it is granted is of a description of machine for which special amusement machine licences are available;

(b)such conditions as may be prescribed by regulations made by the Commissioners are satisfied in relation to the application for the licence, the machine and the person by whom the application is made; and

(c)the licence is for twelve months.

(3AB)Special amusement machine licences shall be available for amusement machines of each of the following descriptions—

(a)machines that are not gaming machines; and

(b)small prize machines.]

[F53(3A)For the purposes of this section an excepted machine is—

(a)a two-penny machine, or

[F54(b)a five-penny machine which is a prize machine without being a gaming machine or which (if it is a gaming machine) is a small-prize machine, or

(c)a thirty-five-penny machine which is not a prize machine.]]

(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

F5521A.—. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.

22 Gaming machine licence duty.U.K.

(1)A duty of excise shall be charged on [F56amusement machine] licences and the duty on a licence shall be determined [F57in accordance with section 23 below]

[F58(2) For the purposes of this Act [F59an amusement machine is a small-prize machine if it is a prize machine and] the value or aggregate value of the benefits in money or money’s worth, which any player who is successful in a single game played by means of the machine may receive, cannot exceed [F60£10]

(3)The Commissioners may by order substitute for the sum for the time being mentioned in subsection (2) above such higher sum as may be specified in the order, with effect from a date so specified.]

F61(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F62

[F6323 Amount of duty.U.K.

(1)The amount of duty payable on [F64an amusement machine licence]] shall be—

(a)the appropriate amount for the machine which it authorises, or

(b)if it authorises two or more machines, the aggregate of the appropriate amounts for each of those machines.

(2)The appropriate amount for each machine shall be determined in accordance with the following Table by reference to—

(a)the period for which the licence is granted, and

(b)whether the machine falls within column 2 [F65, column 3 or column 4] of the Table,

and references in this Part to a rate of [F66amusement] machine licence duty are references to the rate in column 2 [F67, the rate in column 3 or the rate in column 4]

24 Restrictions on provision of gaming machines.U.K.

(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F69

F70(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)[F71Amusement machines] chargeable at a particular rate shall not be provided on any F72. . . premises in excess of the number authorised by the licence [F73or licences] authorising the provision of [F74amusement machines] chargeable at that rate F75. . ..

(4)Where a licence which authorises the provision of [F74amusement machines] chargeable at one rate only is in force in respect of any F72. . . premises, [F74amusement machines] chargeable at any other rate shall not be provided [F76for play] on those premises unless another licence authorising the provision of [F74amusement machines] chargeable at that other rate is also in force in respect of the premises [F77or there are special licences in force with respect to those machines][F78or the machines].

(5)If any [F79amusement machine] is provided for gaming on any premises in contravention of [F80section 21(1) above or] this section, [F81the provision of the machine shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties) and, for the purposes of the application of that section to the conduct attracting the penalty, the provision of the machine shall be treated as the conduct of each of the persons who, at the time when the [F79amusement machine] is provided]—

(a)is the owner, lessee or occupier of the premises, or

(b)is for the time being responsible to the owner, lessee or occupier for the management of the premises, or

(c)is a person responsible for issuing or exchanging coins or tokens for use in playing any gaming machine on the premises, or otherwise for controlling the use of any such machine, or

(d)is for the time being responsible for controlling the admission of persons to the premises or for providing persons resorting thereto with any goods or services, or

(e)is the owner or hirer of the machine, or

(f)is a party to any contract under which [F82an][F79amusement machine] may, or is required to, be on the premises at that time,

F83. . .

(6)If any [F79amusement machine] is provided [F76for play] on any premises in contravention of [F80section 21(1) above or] this section and any such person as is mentioned in subsection (5) above knowingly or recklessly brought about the contravention or took any steps with a view to procuring it he shall be guilty of an offence and liable—

[F84(a)on summary conviction to a penalty—

(i)of the prescribed sum, F85. . ., or to imprisonment for a term not exceeding six months or to both such penalty and imprisonment;]

(b) on conviction on indictment to a penalty of any amount or to imprisonment for a term not exceeding two years or to both.

25 Meaning of “gaming machine”.U.K.

[F87(1)A machine is an amusement machine for the purposes of this Act if—

(a)the machine is constructed or adapted for the playing of any game (whether a game of chance, a game of skill or a game of chance and skill combined);

(b)the game is one played by means of the machine (whether automatically or by the operation of the machine by the player or players);

(c)a player pays to play the game (except where he has an opportunity to play without payment as a result of having previously played successfully) either by inserting a coin or token into the machine or in some other way;

(d)the machine automatically—

(i)applies some or all of the rules of the game or displays or records scores in the game; and

(ii)determines when a player who has paid to play a game by means of the machine can no longer play without paying again;

and

(e)the machine is a gaming machine, a video machine or a pinball machine.

(1A)A machine constructed or adapted for the playing of a game is a gaming machine for the purposes of this Act if—

(a)it is a prize machine;

(b)the game which is played by means of the machine is a game of chance, a game of chance and skill combined or a pretended game of chance or of chance and skill combined; and

(c)the outcome of the game is determined by the chances inherent in the action of the machine, whether or not provision is made for manipulation of the machine by a player;

and for the purposes of this subsection a game in which the elements of chance can be overcome by skill shall be treated as a game of chance and skill combined if there is an element of chance in the game that cannot be overcome except by superlative skill.

(1B)A machine constructed or adapted for the playing of a game is a video machine for the purposes of this Act if—

(a)a micro-processor is used to control some or all of the machine’s functions; and

(b)the playing of the game involves information or images being communicated or displayed to the player or players by means of any description of screen, other than one consisting only in a blank surface onto which light is projected.

(1C)For the purposes of this Act an amusement machine is a prize machine unless it is constructed or adapted so that a person playing it once and successfully either receives nothing or receives only—

(a)an opportunity, afforded by the automatic action of the machine, to play again (once or more often) without paying, or

(b)a prize, determined by the automatic action of the machine and consisting in either—

(i)money of an amount not exceeding the sum payable to play the machine once, or

(ii)a token which is, or two or more tokens which in the aggregate are, exchangeable for money of an amount not exceeding that sum.]

[F88(4)Subject to subsection (5) below, for the purposes of determining whether a machine is [F89a machine of any description]] it is immaterial whether it is capable of being played by only one person at a time, or is capable of being played by more than one person.

[F90(5)For the purposes of sections 21 to 24 above a machine (the actual machine) in relation to which the number determined in accordance with subsection (5A) below is more than one shall be treated (instead of as one machine) as if it were a number of machines (accountable machines) equal to the number so determined.

(5A)That number is—

(a)except where paragraph (b) below applies, the number of individual playing positions provided on the machine for persons to play simultaneously (whether or not while participating in the same game); and

(b)where—

(i)that machine is a video machine but not a gaming machine, and

(ii)the number of such playing positions is more than the number of different screens used for the communication or display of information or images to any person or persons playing a game by means of the machine,

the number of such screens.

(6)Subsection (5) above does not apply in the case of any machine which is an excepted machine for the purposes of section 21 above or in the case of a pinball machine.

(7)Any question whether the accountable machines are, or are not, machines falling within any of the following descriptions, that is to say—

(a)gaming machines,

(b)prize machines,

(c)small-prize machines, or

(d)five-penny machines,

shall be determined according to whether or not the actual machine is a machine of that description, with the accountable machines being taken to be machines of the same description as the actual machine.]

25A Power to modify definition of “amusement machine”.U.K.

(1)The Treasury may by order modify the provisions of section 25 above—

(a)by adding to the machines for the time being specified in subsection (1)(e) of that section any description of machines which it appears to them, having regard to the use to which the machines are put, to be appropriate for the protection of the revenue so to add to those machines; or

(b)by deleting any description of machines for the time being so specified.

(2)An order under this section may make such incidental, consequential or transitional provision as the Treasury think fit, including provision modifying section 21 or section 25(5A) above for the purpose of—

(a)specifying the circumstances (if any) in which a machine added to section 25(1)(e) above is to be an excepted machine for the purposes of section 21 above; or

(b)determining the number which, in the case of a machine so added, is to be taken into account for the purposes of section 25(5) above.

26 Supplementary provisions as to gaming machine licence duty.U.K.

(1)The provisions of Part II of Schedule 4 to this Act (supplementary provisions as to [F91amusement machine licence duty]) shall have effect.

(2)In sections 21 to 25 above and in Schedule 4 to this Act—

• “coin” means coin lawfully current in the United Kingdom;

• [F92“United Kingdom” includes the territorial waters of the United Kingdom;

• [F93“video machine” has the meaning given by section 25(1B) above;

• “prize machine” has the meaning given by section 25(1C) above;]

• “small-prize machine” has the meaning given by section 22(2) above.]

• [F94“two-penny machine” means [F95an amusement machine] which can only be played by the insertion into the machine of a coin or coins of a denomination, or aggregate denomination, not exceeding 2p]

• [F96“five-penny machine” means [F95an amusement machine] which can only be played by the insertion into the machine of a coin or coins of a denomination, or aggregate denomination, not exceeding 5p; and]

• [F97“thirty-five-penny machine” means an amusement machine which can only be played by the insertion into the machine of coins of an aggregate denomination not exceeding 35p;]

• “premises” includes any place whatsoever and any means of transport.

[F98(2A)References in sections 21 to 25 above and in this section and Schedule 4 to this Act to a game, in relation to any machine, include references to a game in the nature of a quiz or puzzle and to a game which is played solely by way of a pastime or against the machine, as well as one played wholly or partly against one or more contemporaneous or previous players.]

(3)A machine is provided [F99for play]on any premises if it is made available on those premises in such a way that persons resorting to them can play it; and [F100subject to subsection (3A) below] where on any premises one or more [F101amusement machines] are so made available, any such machine anywhere on the premises shall be treated as provided [F99for play] on those premises, notwithstanding that it is not so made available or is not in a state in which it can be played.

[F102(3A)The Commissioners may by regulations make provision for the purpose of enabling spare [F101amusement machines] to be kept on premises for use in the case of the breakdown of other [F101amusement machines] on those premises: and such regulations may provide that, in such circumstances and subject to such conditions as may be specified in the regulations, [F95an amusement machine] on any premises which is not made available as mentioned in subsection (3) above, or is not in a state in which it can be played, shall not be treated by virtue of that subsection as provided [F99for play] on those premises.]

[F103(4) Where the game playable by means of [F95an amusement machine] can be played more than once for the insertion of a coin or coins of a denomination, or aggregate denomination, exceeding any sum in pence mentioned in F104. . . subsection (2) above, the machine is to be treated for the purposes of [F105that provision] as if it can only be played by the insertion into it of a coin of a denomination not exceeding that sum if, in effect, the amount payable to play the game once does not exceed that sum or, where the machine provides differing numbers of games in differing circumstances, cannot exceed that sum.]

Part III U.K. General

27 Offences by bodies corporate.U.K.

—Where an offence under section F110. . . 24 above, paragraph 13(1) or (3) or 14(1) of Schedule 1, F110. . . paragraph 16 of Schedule 3 or paragraph 16 of Schedule 4 to this Act has been committed by a body corporate, every person who at the date of the commission of the offence was a director, general manager, secretary or other similar officer of the body corporate, or was purporting to act in any such capacity, shall be deemed to be guilty of that offence unless he proves—

(a)that the offence was committed without his consent or connivance, and

(b)that he exercised all such diligence to prevent the commission of the offence as he ought to have exercised having regard to the nature of his functions in that capacity and in all the circumstances.

27 Offences by bodies corporate.E+W+S

—Where an offence under section 15 or 24 above, paragraph 13(1) or (3) or 14(1) of Schedule 1, paragraph 7 of Schedule 2, paragraph 16 of Schedule 3 or paragraph 16 of Schedule 4 to this Act has been committed by a body corporate, every person who at the date of the commission of the offence was a director, general manager, secretary or other similar officer of the body corporate, or was purporting to act in any such capacity, shall be deemed to be guilty of that offence unless he proves—

(a)that the offence was committed without his consent or connivance, and

(b)that he exercised all such diligence to prevent the commission of the offence as he ought to have exercised having regard to the nature of his functions in that capacity and in all the circumstances.

F11128. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+N.I.

F11229. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S

[F11329A Evidence by certificate, etc.U.K.

(1)A certificate of the Commissioners—

(a)that any notice required by or under this Act to be given to them had or had not been given at any date, or

(b)that any permit, licence or authority required by or under this Act had or had not been issued at any date, or

(c)that any return required by or under this Act had not been made at any date, or

(d)that any duty shown as due in any return [F114made in pursuance of this Act or in any assessment made under section 12 of the Finance Act 1994]] had not been paid at any date,

shall be sufficient evidence of that fact until the contrary is proved.

(2)A photograph of any document furnished to the Commissioners for the purposes of this Act and certified by them to be such a photograph shall be admissible in any proceedings, whether civil or criminal, to the same extent as the document itself.

(3)Any document purporting to be a certificate under subsection (1) or (2) above shall be deemed to be such a certificate until the contrary is proved.

30. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F115E+W+S

31 Protection of officers.U.K.

Where an officer takes any action in pursuance of instructions of the Commissioners or a Collector of Customs and Excise given in connection with the enforcement of the enactments relating to general betting duty, bingo duty or the duty on F116. . . [F117amusement machine licences] and, apart from the provisions of this section, the officer would in taking that action be committing an offence under the enactments relating to betting or gaming, he shall not be guilty of that offence.

32 Orders and regulations.U.K.

(1)Any power conferred by any provision of this Act to make an order or regulations shall be exercisable by statutory instrument.

(2)F118. . ., any statutory instrument made under any power conferred by this Act shall be subject to annulment in pursuance of a resolution of the House of Commons.

F118(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

33 Interpretation.U.K.

(1)In this Act—

• “the Commissioners” means the Commissioners of Customs and Excise;

• “gaming” F120. . . has the same meaning as in section 52 of the M6Gaming Act 1968;

• “the prescribed sum” in relation to the penalty provided for an offence, means—

(a)if the offence was committed in England or Wales, the prescribed sum within the meaning of section 32 of the M7Magistrates’ Courts Act 1980 (£1,000 or other sum substituted by order under section 143(1) of that Act); and

(b)if the offence was committed in Scotland, the prescribed sum within the meaning of [F121subsection (8) of section 225 of the Criminal Procedure (Scotland) Act 1995 (£5,000 or other sum substituted by order under subsection (4) of that section)]. [F122and

(c)if the offence was committed in Northern Ireland, the prescribed sum within the meaning of Article 4 of the M8Fines and Penalties (Northern Ireland) Order 1984.]

(2)For the avoidance of doubt it is hereby declared that the imposition by this Act of general betting duty, pool betting duty, bingo duty or the duty on [F123amusement machine licences] does not make lawful anything which is unlawful apart from this Act.

34 Consequential and transitional provisions and repeals.U.K.

(1) Schedule 5 (consequential amendments) and Schedule 6 (transitional and saving provisions) to this Act shall have effect, but without prejudice to the operation of sections 15 to 17 of the M9Interpretation Act 1978 (which relate to the effect of repeals).

(2)The enactments specified in Schedule 7 to this Act are hereby repealed to the extent mentioned in the third column of that Schedule

35 Short title, construction, commencement and extent.U.K.

(1)This Act may be cited as the Betting and Gaming Duties Act 1981.

(2)This Act shall be construed as one with the M10Customs and Excise Management Act 1979.

[F124(3)The following provisions of this Act do not extend to Northern Ireland—

F125(a). . .

(b)sections 29 and 30;

F125(c). . .

(d)paragraph 15 of Schedule 4;

F126. . .]

(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F127

SCHEDULES

Section 12(2).

SCHEDULE 1U.K. Betting duties

DefinitionsU.K.

1In this Schedule—

• “general betting business” means a business the carrying on of which involves or may involve any sums becoming payable by the person carrying on the business by way of general betting duty [F128or would or might involve such sums becoming so payable if on-course bets were not excluded from that duty];

• “general betting operations” means betting operations which do not involve liability to pool betting duty;

• “pool betting business” means a business the carrying on of which involves or may involve any sums becoming payable by the person carrying on the business by way of pool betting duty.

General administrationU.K.

2(1)General betting duty shall be under the care and management of the Commissioners and shall be accounted for by such persons, and accounted for and paid at such times and in such manner, as may be required by or under regulations of the Commissioners.

(2)Without prejudice to any other provision of this Schedule, the Commissioners may make regulations providing for any matter for which provision appears to them to be necessary for the administration or enforcement of general betting duty or for the protection of the revenue from general betting duty.

(3)Regulations under this paragraph may in particular—

(a)provide for payments on account of the duty which may become chargeable to be made in advance by means of stamps or otherwise, and for that purpose apply, with any necessary adaptations, any of the provisions of the M11Stamp Duties Management Act 1891 (including the penal provisions repealed save as to Scotland by the M12Forgery Act 1913);

(b)provide for such payments to be made through the persons providing, at the place where any event is or is to be held, facilities for persons engaging or proposing to engage at that place in an activity by reason of which they are or may be or become liable for duty;

(c)require persons providing such facilities as aforesaid at any place to perform other functions in connection with the payment of or accounting for duty by persons engaging or proposing to engage as aforesaid at that place, including the refusal to any of the last-mentioned persons of access to that place unless the requirements of any regulations made by virtue of paragraph (a) or (b) above have been complied with;

(d)otherwise provide for the giving of security by means of a deposit or otherwise for duty or to become due.

(4)Regulations under this paragraph may also in particular include provision—

(a)for the furnishing to such persons or displaying in such manner of such information or records as the regulations may require by persons engaging or proposing to engage in any activity by reason of which they are or may be or become liable for duty [F129or would be or might be or become liable for duty if on-course bets were not excluded from duty], and by persons providing facilities for another to engage in such activity or entering into any transaction with another in the course of any such activity of his;

(b)for the keeping, preservation and production of accounts, records or other documents by persons engaging in any such activity;

(c)for the inspection of the accounts, records and other documents of persons engaging or suspected of engaging in any such activity, and of premises or equipment used or suspected of being used by such persons for or in connection with any such activity and of any other premises where any such activity is carried on.

3Pool betting duty shall be under the care and management of the Commissioners, and shall be paid at such times as the Commissioners may direct.

Notification to Commissioners as to carrying on of betting businessU.K.

4(1)Any person who intends to carry on a general betting business which is not also a pool betting business shall, not less than one week before he begins to carry on the business, notify the Commissioners that he intends to carry it on.

(2)Subject to sub-paragraphs (3) and (4) below, any person who intends to carry on a general betting business or a pool betting business shall, not later than the date when he first uses any premises or totalisator for the purposes of the business, make entry of those premises or that totalisator with the Commissioners.

(3)A person shall not be required by sub-paragraph (2) above to make entry of premises used for the purposes of the business in connection only with general betting operations; but he shall, not later than the date when he first uses any premises for the purposes of the business in connection with general betting operations, notify the Commissioners of those premises being so used (whether or not he is also required by sub-paragraph (2) above to make entry of them).

(4)Where a bookmaker carries on a business which involves or may involve any sums becoming payable by him by way of pool betting duty in respect of bets made by way of coupon betting, he shall not be required by sub-paragraph (2) above to make entry of premises used for the purposes of the business in connection only with coupon betting operations; but he shall, not later than the date when he first uses any premises for the purposes of the business in connection with such operations, notify the Commissioners of those premises being so used (whether or not he is also required by sub-paragraph (2) above to make entry of them).

(5)Any bookmaker carrying on a business of the kind mentioned in sub-paragraph (4) above shall notify the Commissioners of the name of any person acting as his agent for receiving or negotiating bets made by way of coupon betting or otherwise conducting coupon betting operations, and the address of any such person (including any address at which he so acts).

(6)Any reference in sub-paragraphs (4) and (5) above to a bookmaker includes a reference to the Horserace Totalisator Board.

Requirement of permit for carrying on pool betting businessU.K.

5(1)No person shall carry on a pool betting business unless he holds a permit authorising him to carry on that business granted by the Commissioners in respect of any premises or totalisator in respect of which he has made entry or given notice in accordance with paragraph 4(2) or (4) above.

(2)A permit under this paragraph shall be granted by the Commissioners within fourteen days of the date when application is made for it, and shall continue in force unless and until revoked under paragraph 12(3) below, except that—

(a)the Commissioners may refuse to grant such a permit to any person or in respect of any premises or totalisator if within the twelve months immediately preceding the application a previous permit under this paragraph granted to that person or in respect of those premises or that totalisator has been revoked under the said paragraph 12(3); and

(b)the Commissioners may at any time revoke such a permit by notice in writing to the holder if it appears to them that the holder is not carrying on a business for which such a permit is required or is not using the premises or totalisator in respect of which the permit was granted for the purposes of such a business.

Books, records, accounts, etc.U.K.

6(1)Any person for the time being carrying on a general betting business or a pool betting business shall—

(a)keep in relation to the business such books, records and accounts in such form as the Commissioners may direct,

(b)for at least six months or such shorter or longer period as the Commissioners may direct, preserve any books, records and accounts directed to be kept by him under paragraph (a) above and any other books, records, accounts or documents relating to the business, on premises specified in sub-paragraph (2) below,

(c)permit any officer authorised in that behalf by the Commissioners to enter on any premises used for the purposes of the business, and, where the business is a general betting business, to remain on the premises at any time while they are being used, or when the officer has reasonable cause to believe that they are likely to be used, for the conduct of betting operations, and

(d)permit any officer so authorised to inspect any totalisator used for the purposes of the business, and to inspect and take copies of any books, records, accounts or other documents in his possession or power or on any premises used for the purposes of the business, being books, records, accounts or documents which relate or appear to relate to the business.

(2)The premises on which a person is to preserve any books, records, accounts or other documents under sub-paragraph (1)(b) above are—

(a)in the case of books, records, accounts and other documents relating to general betting operations, such of the premises used for the purposes of the business as the Commissioners may direct;

(b)in the case of books, records, accounts and other documents relating to coupon betting operations, premises about which the Commissioners have been notified in accordance with paragraph 4(4) above; and

(c)in any other case, premises of which entry has been made in accordance with paragraph 4(2) above.

(3)The power of the Commissioners under sub-paragraph (1)(b) above to give directions as to the period for which a person is to preserve any books, records, accounts or documents relating to the business carried on by him shall be exercisable either in any particular case or in relation to any particular class of such books, records, accounts or documents.

7Any person for the time being carrying on a general betting business or a pool betting business, and any other person employed in, or having functions in connection with, any such business (including in particular the accountant referred to in Schedule 5 to the M13Betting, Gaming and Lotteries Act 1963) [F131or Schedule 8 to the M14Betting, Gaming, Lotteries and Amusements (Northern Ireland) Order 1985], shall, if required so to do by the Commissioners or any officer authorised in that behalf by the Commissioners—

(a)produce, at a time and place to be specified by the Commissioners or the officer, any such books, records, accounts or documents relating to the business,

(b)make, at times and to persons to be so specified, such returns relating to the business, and

(c)give such other information relating to the business,

as the Commissioners or the officer may require.

8Paragraphs 6 and 7 above shall apply to any agent of a bookmaker or of the Horserace Totalisator Board, being an agent whose name is required under paragraph 4(5) above to be notified to the Commissioners, as they apply to the bookmaker or the Board, except that in relation to any such agent—

(a)the place at which he is required to preserve books, records, accounts and other documents shall be an address notified under paragraph 4(5) as an address at which he acts, and

(b)any reference to the business of the bookmaker or the Board shall include any of the agent’s activities in connection with the business.

9(1)The provisions of this paragraph shall apply to a bookmaker at any time when any person is for the time being, or has at any time during the immediately preceding two months been, authorised by that bookmaker to act as his agent for receiving or negotiating bets or otherwise conducting betting operations, other than such bets or operations as involve liability only to pool betting duty.U.K.

(2)The bookmaker shall maintain at any of his premises to which bets received by any such person as aforesaid as the bookmaker’s agent are or were transmitted, or, if in the case of any such premises the Commissioners think fit, at such other places as the Commissioners may allow, a record in such form and containing such particulars as the Commissioners may direct in respect of any such person who is for the time being, and any such person who has at any time during the said two months been but is no longer authorised as aforesaid, being in either case a person by or on whose behalf bets received as aforesaid are or were transmitted to those premises.

(3)A bookmaker shall not be guilty of contravening or failing to comply with the provisions of sub-paragraph (2) above by reason of a failure to make an entry or alteration in the record if that entry or alteration is made before six o’clock in the evening of the day after that on which the happening which necessitated the entry or alteration took place.

Powers to enter premises and obtain informationU.K.

10(1)Where in the case of any track or other premises an officer has reason to believe that bookmaking on events taking place thereon is being or is to be carried on, or that facilities for sponsored pool betting on those events are being or are to be provided, or that a totalisator is being or is to be operated in connection with those events, at a place on those premises or on any ground or premises adjacent thereto, he shall be entitled for the purpose of exercising the powers conferred by this paragraph to be admitted without payment to that place, and he may require—

(a)any person who appears to him to be or intend carrying on bookmaking, providing such facilities or operating a totalisator there to give such information as he may demand and to produce to him any accounts, records, or other documents which appear to him to be connected with the business of bookmaking or with the provision of those facilities or the operation of that totalisator or which it appears to him will establish the identity of that person; and

(b)any person who appears to him to have made a bet there with any bookmaker, or through the persons providing any such facilities, or by means of a totalisator, to give such information with respect to the bet as he may demand and to produce to him any document in connection with the bet supplied to that person by the bookmaker, the persons providing those facilities, or the operator of that totalisator, as the case may be,

and any such person as aforesaid shall comply with any such requirement.

(2)Where an officer—

(a)has reason to believe that any person who is not a bookmaker is holding himself out as mentioned in section 12(1) of this Act at any place, and

(b)has reason to suspect that person to have become liable by virtue of that section to pay an amount by way of general betting duty or pool betting duty,

the officer shall have the like powers with respect to that place as if the person so holding himself out were a bookmaker and that place were such a place as is mentioned in sub-paragraph (1) above.

Power of Commissioners to estimate general betting duty payableU.K.

F13211U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Disputes as to computation of pool betting dutyU.K.

12(1)If there arises between the Commissioners and a person carrying on a pool betting business any dispute as to the basis on which the pool betting duty payable by that person should be computed in connection with betting in accordance with any particular terms—

(a)the Commissioners shall by notice in writing to that person specify what in their opinion that basis should be, and

(b)in connection with betting in accordance with those terms the amount from time to time computed in accordance with that basis shall be recoverable as the duty properly due.

(2)If a person notified under sub-paragraph (1) above disputes the correctness of the basis specified by the notice—

(a)he may at any time within three months of the date of the notice, and subject to his having paid and continuing to pay the full amount which, in accordance with that basis, is due from him by way of duty, apply to the High Court or, in Scotland, to the Court of Session for a declaration as to the basis on which duty should be computed in connection with betting in accordance with the terms in question; and

(b)if on any such application the Court makes a declaration specifying a different basis from that specified in the notice, the notice shall be amended accordingly and any amount by which duty is found to have been overpaid shall be repaid by the Commissioners together with interest thereon from the date of the overpayment at such rate as the Court may determine or, as the case may be, any amount by which duty is found to have been underpaid shall be recoverable as duty properly due.

(3)If, after a notice under sub-paragraph (1) above has been given to any person in respect of betting in accordance with particular terms, any amount determined in accordance with the basis specified in that notice which has become due from that person by way of pool betting duty in respect of such betting is not paid in accordance with paragraph 3 above, the Commissioners may by notice in writing to that person revoke his permit under paragraph 5 above.

EnforcementU.K.

13[F133(1)Where any person—

(a)fails to pay any general betting duty or pool betting duty payable by him, or

(b)contravenes or fails to comply with any of the provisions of, or of any regulations made under, any of paragraphs 2, 4 and 6 to 10 above,

his failure to pay, contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties) which, in the case of a failure to pay, shall be calculated by reference to the amount of duty payable.

(2)Any such failure to pay as is mentioned in sub-paragraph (1)(a) above shall also attract daily penalties.

(2A)Any person who obstructs any officer in the exercise of his functions in relation to general betting duty or pool betting duty shall be guilty of an offence and liable on summary conviction to a penalty of level 4 on the standard scale.]

(3)Any person who—

(a)in connection with general betting duty or pool betting duty, makes any statement which he knows to be false in a material particular or recklessly makes any statement which is false in a material particular . . . F134, or

[F135(aa)in that connection, with intent to deceive, produces or makes use of any book, account, record, return or other document which is false in a material particular, or]

(b)is knowingly concerned in, or in the taking of steps with a view to the fraudulent evasion by him or any other person of general betting duty or pool betting duty,

shall be guilty of an offence and liable—

(i)on summary conviction to a penalty of the prescribed sum or, if greater, treble the amount of the duty which is unpaid or payment of which is sought to be avoided, as the case may be, or to imprisonment for a term not exceeding six months or to both, or

(ii)on conviction on indictment to a penalty of any amount or to imprisonment for a term not exceeding [F136the maximum term] or to both.

[F137(4)In sub-paragraph (3) above, “the maximum term” means two years in the case of an offence under paragraph (a) and seven years in the case of an offence under paragraph (aa) or (b) of that sub-paragraph.]

14(1)If any person carries on any business in contravention of paragraph 5(1) above he shall be guilty of an offence and liable—

(a)on summary conviction to a penalty of the prescribed sum or to imprisonment for a term not exceeding six months or to both; or

(b)on conviction on indictment to a penalty of any amount or to imprisonment for a term not exceeding two years or to both;

and in a case where the person has so carried on the business after receiving notice under paragraph 12(3) above, he shall be liable on summary conviction to an additional penalty of £25 for each day after the date of that notice on which he has so carried on his business.

(2)Where a person is convicted of an offence under sub-paragraph (1) above and the offence continues after the conviction, he shall be guilty of a further offence under that sub-paragraph and may, on conviction, be punished accordingly.

(3)If at any time the holder of a permit under paragraph 5 above fails to produce his permit for examination within such period, and at such time and place, as may be F138. . . required by an officer, [F139his failure shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).]

15(1)Where, on the conviction of any person of an offence under [F140paragraph 13(3) above] in connection with general betting duty F141. . . the Commissioners—

(a)certify to the court by or before whom that person is so convicted that [F142there has been at least one previous occasion on which that or another person has been either—

(i)convicted of an offence under paragraph 13(3) above; or

(ii)assessed to a penalty to which he was liable under section 8 of the Finance Act 1994 (penalty for evasion),

in respect of conduct taking place] in the course of the operation of the same premises as a betting office and while the same person has been the holder of a betting office licence in respect thereof, and

(b)make application to that court for effect to be given to this sub-paragraph,

that court shall order that the betting office licence in respect of those premises shall be forfeited and cancelled.

(2)A licence shall not be forfeited or cancelled under such an order made by a court in England or Wales [F143or Northern Ireland]—

(a)until the date of expiration of the period within which notice of appeal against the conviction which gave rise to the order may be given, or

(b)if notice of appeal against that conviction is duly given within the period aforesaid, until the date of the determination or abandonment of the appeal, or

(c)if on any such appeal the appeal is allowed.

(3)A licence shall not be forfeited or cancelled under such an order made by a court in Scotland—

(a)until the expiration of the period of fourteen days commencing with the date on which the order was made, or

(b)if an appeal against the conviction which gave rise to the order is begun within the said period, until the date when that appeal is determined or abandoned or deemed to have been abandoned, or

(c)if on any such appeal the appeal is allowed.

(4)Where a betting office licence held by any person in respect of any premises is forfeited and cancelled in pursuance of an order under subparagraph (1) above, the clerk of the court by whom the order was made shall, unless he is also clerk to the appropriate authority within the meaning of Schedule 1 to the M15Betting, Gaming and Lotteries Act 1963 who last either granted or renewed the licence, send a copy of the order to the clerk to that authority; and, without prejudice to the renewal by that authority of any other betting office licence held by that person, that authority shall, notwithstanding anything in paragraph 20(1) of the said Schedule 1, refuse any application by that person for the grant of a new betting office licence in respect of those or any other premises [F144in England, Wales or Scotland] made less than twelve months after that forfeiture and cancellation.

[F145(5)Subject to sub-paragraph (6) below, where under sub-paragraph (1) above a court orders that a betting office licence held by a person in respect of premises in Northern Ireland shall be forfeited and cancelled, no court of summary jurisdiction shall entertain an application by that person for the grant (or provisional grant) of a new betting office licence in respect of those premises or any other premises situated in the same petty sessions district as those premises made less than twelve months after that forfeiture and cancellation.

(6)Sub-paragraph (5) above—

(a)shall not prejudice the right of such a person as is mentioned in that sub-paragraph to seek the renewal of any betting office licence (other than that which is forfeited) which he holds; and

(b)applies notwithstanding anything in Article 12 of the M16Betting, Gaming, Lotteries and Amusements (Northern Ireland) Order 1985].

16(1)If a justice of the peace or, in Scotland, a justice (within the meaning of section 462 of the M17Criminal Procedure (Scotland) Act 1975) is satisfied on information on oath that there is reasonable ground for suspecting that an offence in connection with general betting duty is being, has been, or is about to be committed on any premises, he may issue a warrant in writing authorising any officer to enter those premises (if necessary by force) at any time within [F146one month] from the time of the issue of the warrant and search them.

(2)An officer who enters premises under the authority of such a warrant may—

(a)seize and remove any records, accounts or other documents, money or valuable thing, instrument or other thing whatsoever found on the premises which he has reasonable cause to believe may be required as evidence for the purposes of proceedings in respect of such an offence, and

(b)search any person found on the premises whom he has reasonable cause to believe to be carrying on bookmaking on the premises.

Sections 13(2), 14(1) and 16.

F147SCHEDULE 2U.K. Gaming Licence Duty

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Sections 17(1) and 20.

SCHEDULE 3U.K. Bingo Duty

Part I U.K. Exemption from Duty

Domestic bingoU.K.

1Bingo duty shall not be charged in respect of bingo played both in a private dwelling and on a domestic occasion.

Small-scale bingoU.K.

[F1482(1)Bingo duty shall not be charged in respect of bingo promoted by any person and played on any day in a week (the “chargeable week”) at any premises, other than premises which are licensed under the M18Gaming Act 1968 [F149or under Chapter II of Part III of the M19Betting, Gaming, Lotteries and Amusements (Northern Ireland) Order 1985]], if—

[F150(a)a person’s eligibility to participate in that bingo depends upon his being a member of a particular society or his being a guest of such a member or of the society;]

(b)in any other case—

(i)the total value of the prizes won on any day in a relevant week at those premises in bingo promoted by that person does not exceed [F151£500]; and

(ii)the total value of the prizes won during any relevant week at those premises in bingo promoted by that person does not exceed [F152£1,500].

[F153(1A)Where the total value of the card money taken in the bingo in question played at any premises exceeds during, or on any day in, a relevant week the total value of the prizes won in that bingo during that week or, as the case may be, on that day, any reference in sub-paragraph (1) above to the total value of the prizes so won shall be read as a reference to the total of the card money so taken.

In this sub-paragraph “card money” means money taken by or on behalf of the promoter of the bingo as payment by players for their cards (within the meaning of section 17(3) of this Act)]

(2)In sub-paragraph (1) above—

• “relevant week”, in relation to any chargeable week, means (subject to sub-paragraph (3) below that week or any of the preceding twelve weeks; and

• “society” includes any club, institution, organisation or association of persons, by whatever name called, and any separate branch or section of such club, institution, organisation or association but a branch or section shall not be treated as a separate branch or section unless it occupies separate premises.

(3)For the purposes of this paragraph there shall be disregarded any bingo which—

(a)is played in any week beginning before 27th September 1982; or

(b)is exempt from duty by virtue of paragraph 5 or 6 below.

Small-scale amusements provided commerciallyU.K.

5(1)Bingo duty shall not be charged in respect of bingo played in compliance with the conditions of this paragraph—

(a)on any premises in respect of which a permit under section 16 of the M20Lotteries and Amusements Act 1976 (provision of amusements with prizes) has been granted in accordance with Schedule 3 to that Act and is for the time being in force;

[F154(aa)on any premises in Northern Ireland in respect of which an amusement permit under Article 111 of the M21Betting, Gaming, Lotteries and Amusements (Northern Ireland) Order 1985 or a pleasure permit under Article 157 of that Order has been granted;]

(b)on any premises in respect of which there is for the time being in force both [F155an amusement machine licence] under this Act and a permit granted under section 34 of the M22Gaming Act 1968, not being premises in respect of which a club or a miners’ welfare institute within the meaning of the Gaming Act 1968 is for the time being registered under Part III of that Act; or

(c)at any pleasure fair consisting wholly or mainly of amusements provided by travelling showmen, which is held on any day of a year on premises not previously used in that year for more than twenty-seven days for the holding of such a pleasure fair.

(2)The conditions of this paragraph are that—

(a)the amount payable by any person for a card for any one game of bingo does not exceed 20p;

(b)the total amount taken as payment by players for their cards for any one games does not exceed £10;

(c)no money prize exceeding 20p is distributed or offered;

(d)the winning of, or the purchase of a chance to win, a prize does not entitle any person (whether subject to a further payment by him or not) to any further opportunity to win money or money’s worth by taking part in any gaming or in any lottery; and

(e)in the case of such a pleasure fair as is described above, the opportunity to play bingo is not the only, or the only substantial, inducement to persons to attend the fair.