PART IBetting Duties
General betting duty
2Payment and recovery of general betting duty
(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.