xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

[F1Part IE+W+S Betting

Textual Amendments

F1Act repealed (1.1.2007 for the repeal of Sch. 2 para. 10, 1.9.2007 in so far as not already in force) by Gambling Act 2005 (c. 19), ss. 356(3), 358(1), Sch. 17 (with ss. 352, 354); S.I. 2006/3272, art. 2(1), Sch. 1 (with arts. 7-12, Sch. 4); S.I. 2006/3272. art. 3 (as amended by S.I. 2007/2169, art. 4)

Contributions for benefit of horse racing by bookmakers and Totalisator BoardE+W+S

24 Horserace Betting Levy Board.E+W+S

(1)There shall be a Horserace Betting Levy Board (in this Act referred to as “the Levy Board”) which shall be charged with the duty of assessing and collecting in accordance with the subsequent provisions of this Part of this Act, and of applying, subject to those provisions, for purposes conducive to any one or more of the following, that is to say—

(a)the improvement of breeds of horses;

(b)the advancement or encouragement of veterinary science or veterinary education;

(c)the improvement of horse racing,

monetary contributions from bookmakers [F2and betting exchange providers].

(2)The Levy Board shall consist of a chairman and [F3six other members] of whom—

(a)the chairman and two other members shall be appointed by the Secretary of State and be persons who the Secretary of State is satisfied have no interests connected with horse racing which might hinder them from discharging their functions as members of the Board in an impartial manner;

[F4(b)three members shall be appointed by the Jockey Club (incorporating the National Hunt Committee)]

[F5(d)one member appointed by the Association of British Bookmakers and the Remote Gambling Association, acting jointly.]

F6(e). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F7(2A)If the Association of British Bookmakers and the Remote Gambling Association fail to appoint a member under subsection (2)(d) within a reasonable time, the appointment may be made by the chairman of the Levy Board.]

(3)Any person appointed to be a member of the Levy Board under subsection (2)(a) of this section shall hold and vacate office in accordance with the terms of the instrument under which he was appointed; and any person appointed to be a member of the Board under [F8subsection (2)(b)] of this section may be removed from the Board at any time by the body by whom he was appointed.

[F9(3A)Any person appointed to be a member of the Board under subsection (2)(d) may be removed from the Board at any time by the Association of British Bookmakers and the Remote Gambling Association, acting jointly.]

(4)The Jockey Club, [F8(incorporating the National Hunt Committee)] F10... may from time to time appoint a person to act in the place of such a member of the Levy Board as is mentioned in [F11subsection (2)(b) F12...] F12... of this section at any meeting of the Levy Board at which that member is unable to be present, and while so acting any such person shall be deemed for the purposes of any act or proceeding of the Levy Board to be a member of that Board.

[F13(4A)The Association of British Bookmakers and the Remote Gambling Association, acting jointly, may from time to time appoint a person to act in the place of such a person appointed to be a member of the Levy Board as is mentioned in subsection (2)(d) at any meeting of the Levy Board at which that member is unable to be present, and while so acting any such person shall be deemed for the purposes of any act or proceeding of the Levy Board to be a member of that Board.]

(5)The Levy Board shall be a body corporate and shall have perpetual succession and a common seal.

(6)The Levy Board may pay to the chairman and the two other members appointed by the Secretary of State such remuneration, and to any member of the Board travelling, subsistence or other allowances at such rates, as the Board may with the approval of the Secretary of State determine.

[F14(6A)The Levy Board may pay such pension or gratuity as the Board may, with the approval of the Secretary of State, determine, to or in respect of the chairman and any other members appointed by the Secretary of State.]

(7)The Levy Board may appoint officers, servants and agents on such terms as to remuneration, pensions or otherwise as the Board may determine.

(8)The Levy Board may regulate their own procedure and make standing orders governing the conduct of their business.

(9)No act or proceeding of the Levy Board shall be questioned on account of any vacancy in the number of the members thereof or on account of the appointment of any member having been defective.]

Textual Amendments

F4S. 24(2)(b) substituted for s. 24(2)(b)(c) by Horserace Betting Levy Act 1969 (c. 14), s. 6(2)

Modifications etc. (not altering text)

25 General powers and duties of Levy Board. E+W+S

[F1(1)The Levy Board shall have power—

(a)with the approval of, and subject to any conditions imposed by, the Secretary of State, to engage in any activity connected with any of the matters specified in section 24(1)(a) to (c) of this Act;

(b)to acquire and hold such land as may be reasonably required for the purposes of any of their functions and to sell or lease any land held by them which is not required for those purposes;

(c)to borrow for the purposes of any of their functions and to give security for any moneys borrowed by them;

(d)to lend or invest money for the purposes of or in connection with any activity in which they have power under paragraph (a) of this subsection to engage;

[F15(e)to make such other investments as—

(i)they judge desirable for the proper conduct of their affairs, and

(ii)a trustee would be able to make under the general power of investment in section 3 of the Trustee Act 2000 (as restricted by sections 4 and 5 of that Act);]

(f)to do all such things as are incidental to, or conducive to the attainment of the purposes of, any of their functions.

(2)The Levy Board shall apply any moneys from time to time available in their hands—

(a)in providing for the payment of rates, taxes, charges, expenses and other outgoings, including any sums which they are required or authorised to pay by virtue of [F16any enactment];

(b)in retaining such sums and making provision for such matters as they think proper in connection with any of their functions;

(c)in making such payments as they think fit for charitable purposes;

(d)subject to the foregoing paragraphs of this subsection, in making payments, in accordance with schemes from time to time prepared by the Levy Board and approved with or without modifications by the Secretary of State, for such purposes as are mentioned in section 24(1) of this Act.]

Textual Amendments

F15S. 25(1)(e) substituted (1.2.2001) by 2000 c. 29, s. 40, Sch. 2 Pt. II para. 34 (with s. 35); S.I. 2001/49, art. 2

Modifications etc. (not altering text)

F1726 Bookmakers’ Committee.E+W+S

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

Textual Amendments

27 [F18The levy]E+W+S

[F1(1)The contributions such as are mentioned in section 24(1) of this Act to be made by bookmakers [F19and betting exchange providers] shall be paid by way of a levy in respect of each levy period in accordance with [F20this section].

[F21(1A)The levy is charged at the rate of 10% of the amount by which a person’s profits for a levy period exceed the exempt amount (see section 27D).

(1B)The person’s profits for a levy period are the sum of—

(a)the person’s profits as a bookmaker on leviable bets for the period (see section 27A), and

(b)the commission charged by the person as a betting exchange provider on leviable bets during the period (see section 27C).

(1C)The persons by whom the levy is payable include those bookmakers and betting exchange providers who are required to hold remote operating licences.

(1D)In subsection (1C) “remote operating licence” has the same meaning as in the Gambling Act 2005 (see section 67 of that Act).]

F22(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F22(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F22(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ]

Textual Amendments

Modifications etc. (not altering text)

[F2327A.Profits as a bookmakerE+W+S

A bookmaker’s profits on leviable bets for a levy period are—

where—

  • SM is the aggregate of the stake money falling due to the bookmaker in the levy period on leviable bets;

  • OA is aggregate of any other amounts accruing to the bookmaker in the levy period in connection with leviable bets;

  • W is the aggregate of any winnings paid by the bookmaker in the levy period in respect of leviable bets (irrespective of when the bets were made or determined).

Textual Amendments

27B.Stake moneyE+W+S

(1)For the purposes of section 27A the stake money on a leviable bet is the aggregate of the amounts which fall due in respect of the bet.

(2)If the stake money falls due to a person other than the bookmaker with whom the bet is made, it is to be treated as falling due to the bookmaker.

(3)Where the bet is not a spread bet and the sum which the person who makes the bet will lose if unsuccessful is known when the bet is made, that sum is to be treated as falling due when the bet is made (irrespective of when it is actually paid or required to be paid).

(4)Where the person who makes the bet does so in pursuance of an offer which waives all or part of the amount which the person would have been required to pay to make the bet, the person is to be treated as being due to pay that amount—

(a)to the bookmaker with whom the bet is made, and

(b)at the time when the bet is made.

(5)But subsection (4) does not apply to the extent that—

(a)the amount in question was won on a leviable bet made in pursuance of a previous offer which waived all or part of the amount which the person would have been required to pay to make the bet, and

(b)the person was not entitled to use the amount otherwise than for the purpose of making a further leviable bet.

(6)In this section “spread bet” means a bet that constitutes a contract the making or accepting of which is a regulated activity within the meaning of section 22 of the Financial Services and Markets Act 2000.

Textual Amendments

27C.Betting exchange commissionE+W+S

(1)This section applies where one person makes a leviable bet with another person using facilities provided in the course of a business by a third person (“the betting exchange provider”).

(2)Any amount that any party to the bet is charged, whether by deduction from winnings or otherwise, for using those facilities is commission on the bet for the purposes of section 27(1B)(b).

(3)If the amount is charged by a person other than the betting exchange provider, it is to be treated for those purposes as charged by the betting exchange provider.

Textual Amendments

27D.The exempt amountE+W+S

(1)This section applies for the purpose of calculating the exempt amount for a levy period.

(2)Subsections (3) and (4) apply in relation to—

(a)a person who, at any time in the levy period, is a parent undertaking of one or more other undertakings, and

(b)those other undertakings.

(3)The undertakings are entitled to a single exempt amount of £500,000 between them for the levy period.

(4)The undertakings—

(a)may allocate the exempt amount between them as they think fit, and

(b)must notify the Levy Board in writing of any such allocation, and of any alterations to the allocation.

(5)In any other case, a person’s exempt amount for the levy period is £500,000.

(6)In this section “undertaking” and “parent undertaking” have the meanings given by the Companies Act 2006 (see sections 1161 and 1162 of that Act).

Textual Amendments

27E.Power to obtain informationE+W+S

(1)The Levy Board may by notice in writing require any person who appears to them to be liable to pay the levy under section 27 to provide them with information reasonably required by them for the purpose of assessing the person’s liability under that section.

(2)The information must be provided in such manner and form, and within such reasonable period, as may be specified in the notice.

(3)Failure to comply with a requirement under this section does not affect a person’s liability under section 27.]

Textual Amendments

28 Assessment of F24... levy.E+W+S

[F1(1)–(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F25

[F26(4A)As soon as practicable after the end of a levy period, the Levy Board must serve an assessment notice on every person they have assessed as liable to pay the levy under section 27 for that period.

(4B)The assessment notice must state—

(a)the amount that the Levy Board have assessed that the person is liable to pay,

(b)the basis on which that amount has been calculated, and

(c)when and how the amount must be paid.]

(5)An assessment notice [F27served on any person by the Levy Board] for any levy period shall be conclusive as to his liability to the levy for that period and the amount payable by him by way thereof unless not later than twenty-eight days after the notice is served on him he gives to the Board notice in writing of appeal therefrom.

(6)On receiving any notice of appeal under the last foregoing subsection, the Levy Board shall refer the appeal to an appeal tribunal established in pursuance of section 29 of this Act, which shall have power to confirm, increase or reduce the assessment, F28... but which—

(a)shall not reduce the assessment F29... unless the appellant has afforded the tribunal all the facilities it may have required for the investigation of his case;

(b)shall confirm the assessment unless the tribunal is satisfied that, on all the evidence made available to it, the assessment should be varied or rescinded;

and any decision of the tribunal F30... shall be final.

(7)Any amount assessed as payable by any [F31person] by way of the levy in respect of any levy period shall [F32(except to the extent of any payments on account)] become due twenty-eight days after notice of the assessment has been served on the [F31person] or, if he appeals therefrom in pursuance of the foregoing provisions of this section, on the determination or abandonment of the appeal, and shall be recoverable by the Levy Board as a debt due to them.

(8)Upon the discharge by a [F33person] of his liability by way of the levy in respect of any levy period [F34in accordance with the notice of assessment issued in his case], the Levy Board shall issue to him a certificate in writing to the effect that he has done so, and any such certificate shall be conclusive evidence of the facts stated therein.

(9)An assessment notice may be served on any [F35person] either by serving it on him personally or by sending it to him by post at his usual or last-known residence or place of business in the United Kingdom or, if the [F35person] is a company, at the company’s registered office.

F36(10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Textual Amendments

F24Words in s. 28 heading omitted (25.4.2017) by virtue of The Horserace Betting Levy Regulations 2017 (S.I. 2017/589), reg. 1(2), Sch. para. 6(9) (with reg. 2)

F25S. 28(1)–(4) repealed with saving by Horserace Betting Levy Act 1969 (c. 14), ss. 2(1), 7(4)

Modifications etc. (not altering text)

[F3728A.Prohibition on disclosure of informationE+W+S

(1)This section applies where a relevant officer discloses to any other person in such a manner as to identify a person—

(a)any declaration by, or assessment on, the person for the purposes of the levy under section 27, or

(b)any other information concerning the person obtained under section 27E or 28.

(2)The relevant officer commits an offence unless the disclosure is made—

(a)for the purposes of section 28 or of a report of any proceedings before an appeal tribunal under that section, or

(b)for the purposes of, or of a report of—

(i)proceedings for the recovery from the person of any amount due under section 28 by way of the levy, or

(ii)any criminal proceedings.

(3)A person guilty of an offence under this section is liable to a fine not exceeding level 4 on the standard scale.

(4)In this section—

Textual Amendments

29 Levy appeal tribunals. E+W+S

[F1(1)There shall be established for the purposes of section 28 of this Act [F38and section 2 of the Horserace Betting Levy Act 1981]—

(a)one or more appeal tribunals for England and Wales; and

(b)one or more appeal tribunals for Scotland;

and an appeal under section 28(5) of this Act [F39or section 2(1) of the said Act of 1981] shall be referred to a tribunal established for Scotland if the appellant is the holder of a bookmaker’s permit which was last granted or renewed by an authority in Scotland.

(2)Each such tribunal shall consist of a chairman and two other members of whom—

(a)the chairman, who shall be

[F40[F41(i)a person who satisfies the judicial-appointment eligibility condition on a 5-year basis; or]

(ii)an advocate or solicitor in Scotland of at least [F425] years’ standing,]

shall be appointed by the Lord Chancellor or, in the case of a tribunal established for Scotland, by the Lord President of the Court of Session; and

(b)the other members shall be appointed by the Secretary of State;

and each member of any such tribunal shall hold office in accordance with the terms of the instrument under which he was appointed [F43, but subject, in the case of the chairman, to subsection (2A) of this section].

[F44(2A)The chairman of any such tribunal shall vacate his office on the day on which he attains the age of [F4575].]

(3)The procedure of any such tribunal shall be such as the Lord Chancellor or, in the case of a tribunal established for Scotland, the Lord President of the Court of Session may by rules prescribe; and any such rules shall be made by statutory instrument, which shall be subject to annulment in pursuance of a resolution of either House of Parliament.

(4)The Levy Board shall pay to the members of any such tribunal such remuneration as the Board may with the approval of the Secretary of State determine and any travelling and other expenses reasonably incurred by them as members of the tribunal.

(5)The Levy Board shall provide any such tribunal with such secretarial and other facilities as may appear to the Board to be necessary or expedient, and, without prejudice to subsection (7) of this section, shall pay any expenses incurred by the tribunal for the purposes of their functions with the approval, whether general or special, of the Levy Board.

(6)If any such tribunal thinks it just so to direct in allowing any appeal by a [F46person], the Levy Board shall pay to that [F46person] such amount as the tribunal may specify towards expenses appearing to the tribunal to have been reasonably incurred by the [F46person] in connection with the appeal.

(7)If any such tribunal, in dismissing any appeal by a [F47person], or on the abandonment of any appeal after the tribunal has taken some action towards its determination, thinks it just that the [F47person] should make a payment towards expenses incurred by the tribunal in connection with the appeal, the tribunal may certify accordingly and the Levy Board shall be entitled to recover from the [F47person] as a debt due to them the amount specified in the certificate.]

Textual Amendments

F43Words in s. 29(2) added (31.3.1995) by 1993 c. 8, s. 26, Sch. 6 para.48 (with Sch. 7 paras. 2(2), 3(2), 4); S.I. 1995/631, art. 2.

F44S. 29(2A) inserted (31.3.1995) by 1993 c. 8, s. 26, Sch. 6 para.48 (with Sch. 7 paras. 2(2), 3(2), 4); S.I. 1995/631, art. 2

Modifications etc. (not altering text)

C5Functions conferred by s. 29(2)(b) transferred (1.7.1999) by S.I. 1999/1750, arts. 1(1), 2, Sch. 1

[F4829A.Meaning of “leviable bet”E+W+S

(1)In this Part “leviable bet” means a bet that—

(a)relates to horse racing in Great Britain, and

(b)is made (whether in person or remotely) by a person who is in Great Britain when the bet is made.

(2)The following are not “horse racing” for the purposes of subsection (1)(a)—

(a)point to point racing;

(b)harness racing;

(c)trotting events.

Textual Amendments

29B.Meaning of other termsE+W+S

In this Part—

Textual Amendments

F5030 Contributions by [F49successor company to the] Totalisator Board.E+W+S

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

Textual Amendments