Part I Betting Duties
General
9 Prohibitions for protection of revenue.
1
Any person who—
a
conducts in F1the 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 F1the 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
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 F1the United Kingdom,
ii
in the case of bets made otherwise than by means of a totalisator, the promoter of the betting is in F1the United Kingdom; and
b
all bets made with a bookmaker outside F1the 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 . . . F2 the Isle of Man and the bet is such as to be chargeable with a duty imposed by or under an Act . . . F2 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 F1the United Kingdom on a horse race taking place in that country; or
c
to any bet in respect of an event taking place outside F1the United Kingdom made by a bookmaker in F1the United Kingdom—
i
by means of a totalisator situated outside F1the United Kingdom, or
ii
with a bookmaker outside F1the United Kingdom,
if it is shown that bets in respect of that event have been made in F1the 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.