Royal arms

Betting and Gaming Duties Act 1981

1981 CHAPTER 63

An Act to consolidate certain enactments concerning the duties of excise relating to betting and gaming.

Part I Betting Duties

General betting duty

F11 The duty

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F12 Bookmakers: general bets

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F13 Bookmakers: spread bets

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F14Pool betting on horse and dog races

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F15 Net stake receipts

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F15AARelief for losses

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F15ABBetting exchanges

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5A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F15B Liability to pay

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F15C Bet-brokers

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F15D Accounting period

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F15EDouble taxation relief

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Pool betting duty

F16 The duty

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F17 Duty charged on net pool betting receipts

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F17ZARelief for losses

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F17A Calculating net pool betting receipts

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F17B Net pool betting receipts: meaning of “dutiable pool bet”

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F17C Net pool betting receipts: calculating stake money

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F17D Net pool betting receipts: when stakes etc fall due

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F17E Net pool betting receipts: expenses and profits

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F17F Net pool betting receipts: calculating winnings

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F18 Payment and recovery

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F18ZADouble taxation relief

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F18A Meaning of “bet made for community benefit" in sections 6 to 8

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F18B Meaning of “accounting period" in sections 6 to 8

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F18C Meaning of “bet" in sections 6 to 8A

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General

9 Prohibitions for protection of revenue.

F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9A Further prohibitions for protection of revenue: overseas bet-brokers

F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9B Offences under sections 9 and 9A: penalties

F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F110 Definition of pool betting.

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F110ADefinition of qualifying foreign tax

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11 Definition of coupon betting.

F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F112 Supplementary provisions.

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Part II Gaming Duties

Gaming licence duty

F713. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F814. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F915. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1016. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F11...

F1217Bingo duty

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F1218Accounting period

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F1219Bingo receipts

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F1220Expenditure on bingo winnings

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F1220ACombined bingo

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F1220BCarrying losses forward

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F1220CSupplementary

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Gaming machine licence duty

F1321 Gaming machine licence duty.

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F1421A.—. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1322 Gaming machine licence duty.

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F13 23 Amount of duty.

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F1324 Restrictions on provision of gaming machines.

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F1324A Unlicensed machines: duty chargeable.

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F1325 Meaning of “gaming machine”.

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

F15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1326 Supplementary provisions as to gaming machine licence duty.

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Remote gaming duty

F1626AInterpretation

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F1626BThe duty

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F1626CThe rate

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F1626DAccounting periods

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F1626ERemote gaming receipts

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F1626FRemote gaming winnings

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F1626GLosses

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F1626HExemptions

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F1626ILiability to pay

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F1626IADouble taxation relief

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F1626IBDefinition of qualifying foreign tax

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F1626ICRegulations about claims for double taxation relief

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F1626JRegistration

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F1626KReturns

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F1626LEnforcement

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F1626MReview and appeal

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F17General

F18F1926NAmounts in currencies other than sterling

(1)

Any reference in this Part of this Act to a amount in sterling, in the context of—

(a)

the cost of playing a game, or

(b)

the amount of the prize for a game,

includes a reference to the equivalent amount in another currency.

(2)

The equivalent amount in another currency, in relation to any day, shall be determined by reference to the London closing exchange rate for the previous day.

F20(3)

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F20(4)

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Part III General

27 Offences by bodies corporate.

—Where an offence under F21F22... paragraph 16 of Schedule 3 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.

F2328. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2429. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2529A Evidence by certificate, etc.

(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 F26made 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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F27

F2831 Protection of officers.

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32 Orders and regulations.

(1)

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

(2)

F29. . ., 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.

F30(3)

But in the case of an order under section 26H(4) which has the effect of adding to the class of activities in respect of which remote gaming duty is chargeable—

(a)

subsection (2) above shall not apply, and

(b)

the order may not be made unless a draft has been laid before and approved by resolution of the House of Commons.

F29(3)

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F3132AApplication to limited liability partnerships

(1)

This Act applies to limited liability partnerships as it applies to companies.

(2)

In its application to a limited liability partnership, references to a director of a company are references to a member of the limited liability partnership.

33 Interpretation.

(1)

In this Act—

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

F32“foreign tax” means a tax, including any sort of duty or levy, imposed in a country or territory outside the United Kingdom (see also subsection (1B));

F33“gaming” means playing a game of chance for a prize F34... ;

“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 M1Magistrates’ 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 F35subsection (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) F36and

(c)

if the offence was committed in Northern Ireland, the prescribed sum within the meaning of Article 4 of the M2 Fines and Penalties (Northern Ireland) Order 1984.

F37(1A)

In the definition of “gaming” in subsection (1)—

(a)

“game of chance” has the meaning given by section 6(2) of the Gambling Act 2005,

(b)

“playing a game of chance” is to be read in accordance with section 6(3) of that Act, and

(c)

“prize” does not include the opportunity to play the game again.

F38(1B)

A reference in this Act to a foreign tax does not include any penalty, interest, surcharge or other such cost arising in connection with the tax (whether or not recoverable as if it were that tax).

(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 F39or remote gaming duty does not make lawful anything which is unlawful apart from this Act.

34 Consequential and transitional provisions and repeals.

(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 M3Interpretation 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

Annotations:
Modifications etc. (not altering text)

C4The text of s. 34(2) is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.

Marginal Citations

M31978 c. 30(115:1).

35 Short title, construction, commencement and extent.

(1)

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

(2)

This Act shall be construed as one with the M4Customs and Excise Management Act 1979.

F40(3)

The following provisions of this Act do not extend to Northern Ireland—

F41(a)

. . .

(b)

sections 29 and 30;

F41(c)

. . .

(d)

paragraph 15 of Schedule 4;

F42. . .

(4)

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SCHEDULES

F44SCHEDULE A1Betting duties: double taxation relief

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F45SCHEDULE 1 Betting duties

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F46SCHEDULE 2 Gaming Licence Duty

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F47SCHEDULE 3 Bingo Duty

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F48SCHEDULE 4Amusement Machine Licence duty

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F49Schedule 4A Unlicensed amusement machines

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F50SCHEDULE 4BRemote gaming duty: double taxation relief

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X1SCHEDULE 5 Consequential Amendments

section 34(1)

Annotations:
Editorial Information

X1The text of Sch. 5 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.

1

In the definition of “pool betting” in section 55(1) of the M5Betting, Gaming and Lotteries Act 1963, for the words “the Betting Duties Act 1972” there shall be substituted the words “ the Betting and Gaming Duties Act 1981 ”.

2

In paragraph 20(1)(e) of Schedule 2 to the M6Gaming Act 1968, after the words “Betting and Gaming Duties Act 1972” there shall be inserted the words “ or section 14 of or Schedule 2 to the Betting and Gaming Duties Act 1981 ” ; and the same amendment shall be made in paragraph 60(c) of Schedule 2, paragraph 9(e) of Schedule 3 and paragraph 11(e) of Schedule 4 to that Act.

3

In paragraph 48(1) of Schedule 2 to the Gaming Act 1968 for the words from “paragraph 12” to “and the Commissioners” there shall be substituted the words “ Section 15 or 24 of the Betting and Gaming Duties Act 1981 or paragraph 7 of Schedule 2 or paragraph 16 of Schedule 4 to that Act (or under corresponding provisions of the Betting and Gaming Duties Act 1972 or the corresponding provisions of the enactments consolidated by that Act) and the Commissioners ”.

4

In paragraph 17(1) of Schedule 3 and paragraph 15(1) of Schedule 4 to the Gaming Act 1968 for the words from “paragraph 15” to “in relation to premises” there shall be substituted the words “ section 24 of paragraph 24 of paragraph 16 of Schedule 4 to the Betting and Gaming Duties Act 1981 (or under the corresponding provisions of the Betting and Gaming Duties Act 1972 or the corresponding provisions of the enactments consolidated by that Act) in relation to premises ”.

5

In the M7Customs and Excise Management Act 1979—

(a)

in section 1(1) in the definition of “the revenue trade provisions of the customs and excise Acts” for the words “the Betting and Gaming Duties Act 1972” there shall be substituted the words “ the Betting and Gaming Duties Act 1981 ” ; and

(b)

in section 156(1) for the words from “means” to “all other provisions” there shall be substituted the words “ means the provisions ” ; and at the end there shall be inserted the words “ or the Betting and Gaming Duties Act 1981 ”.

SCHEDULE 6 Transitional Provisions and Savings

Section 34(1).

1

Where any period of time specified in an enactment repealed by this Act is current at the commencement of this Act, this Act shall have effect as if the corresponding provision of this Act had been in force when that period began to run.

2

Any provision of this Act relating to anything done or required or authorised to be done under or by reference to that provision or any other provision of this Act shall have effect as if any reference to that provision, or that other provision, as the case may be, included a reference to the corresponding provision of the enactments repealed by this Act and, where the corresponding provision is a provision of the M8Betting and Gaming Duties Act 1972, to the corresponding provision of the enactments repealed by that Act.

3

Nothing in this Act shall affect the enactments repealed by this Act in their operation in relation to offences committed before the commencement of this Act.

4

Where an offence for the continuation of which a penalty was provided has been committed under an enactment repealed by the Betting and Gaming Duties Act 1972 or by this Act, proceedings may be taken under this Act in respect of the continuance of the offence after the commencement of this Act in the same manner as if the offence had been committed under the corresponding provision of this Act.

5

F51For the purposes of section 9B of this Act a conviction for an offence under section 5 of the M9Finance Act 1952, section 2 of the M10Betting Duties Act 1963 (either as originally enacted or as subsequently amended) or section 9 of the Betting and Gaming Duties Act 1972 shall be deemed to have been a conviction for an offence under section 9 of this Act.

6

Paragraph 11(3) of Schedule 4 to this Act shall have effect in relation to an offence under paragraph 22 of Schedule 11 to the M11Finance Act 1969 in respect of a contravention of section 5(11) of that Act (either as originally enacted or as subsequently amended) and to an offence under paragraph 15 of Schedule 4 to the Betting and Gaming Duties Act 1972 in respect of a contravention of section 25 of that Act as it has effect in relation to an offence under section 24 of this Act in respect of a contravention of that section.

7

Where any Act or document refers either expressly or by implication to an enactment repealed by the Betting and Gaming Duties Act 1972 or this Act, the reference shall, except where the context otherwise requires, be construed as, or as including—

(a)

in the case of enactments repealed by the said Act of 1972, the corresponding provisions of that Act and this Act; and

(b)

in the case of enactments repealed by this Act, the corresponding provisions of this Act.

8

Notwithstanding the repeal by this Act of section 29 of and paragraphs 2 to 5 of Schedule 5 to the Betting and Gaming Duties Act 1972, the amendments made by those paragraphs shall continue to have effect but subject to any modification made by Schedule 5 to this Act.

9

Nothing in this Act shall affect gaming licences for periods beginning before 1st October 1981.

X2SCHEDULE 7 Repeals

Section 34(2).

Annotations:
Editorial Information

X2The text of Sch. 7 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.

Chapter

Short title

Extent of Repeal

1972 c. 25.

The Betting and Gaming Duties Act 1972.

The whole Act.

1972 c. 41.

The Finance Act 1972.

Section 58.

1972 c. 69.

The Horserace Totalisor and Betting Levy Boards Act 1972.

Section 1(6).

1974 c. 30.

The Finance Act 1974.

Section 2(2), as respects England, Wales and Scotland.

1975 c. 45.

The Finance (No. 2) Act 1975.

Sections 3 and 4.

1976 c. 32.

The Lotteries and Amusements Act 1976.

In Schedule 4, paragraph 8.

1979 c. 2.

The Customs and Excise Management Act 1979.

In Schedule 4, in paragraph 12, in Part I of the Table, the entries relating to the Betting and Gaming Duties Act 1972.

1980 c. 48.

The Finance Act 1980.

Sections 6 and 7(1).

Schedule 5 and Part I of Schedule 6.

1981 c. 35.

The Finance Act 1981.

In section 9, in subsection (1) the words from “section 1(2)(b)” to “and”, subsections (2), (3), (4), (5), (7) and in subsection (8) the words from “subsections (2)” to “subsections (5)”.

Schedule 5.