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1.—(1) These Regulations may be cited as the Horserace Betting Levy Regulations 2017.
(2) These Regulations come into force on whichever is the later of—
(a)1st April 2017,
(b)the day after they are made.
2.—(1) This regulation applies if these Regulations come into force after 1st April 2017.
(2) The levy period for the 56th levy scheme ends with the day on which these Regulations come into force.
(3) In calculating a bookmaker’s liability to the levy under the 56th levy scheme for that period, the enactments amended by these Regulations continue to have effect for the purposes of that scheme as if those amendments had not been made.
(4) In this article “the 56th levy scheme” means the levy scheme determined by the Secretary of State under section 1(2) of the Horserace Betting Levy Act 1969(1) on 1st December 2016(2).
3. The Schedule to these Regulations amends enactments relating to the Horserace Betting Levy.
4.—(1) The Gambling Act 2005 (Horserace Betting Levy) Order 2007(3) (savings of the Betting, Gaming and Lotteries Act 1963) is amended as follows.
(2) In article 2(2), for “Section 28(10) of the 1963 Act does” substitute “Sections 28(10) and 28A of the 1963 Act do”.
(3) In article 3(2)(a), omit “bookmakers’”.
(4) In article 5, omit “bookmakers’”.
5.—(1) The Secretary of State must review whether the rate at which the levy is charged by section 27(1A) of the 1963 Act remains appropriate to achieve the purposes mentioned in section 24(1)(a) to (c) of that Act.
(2) The review must be conducted no later than the end of the period of seven years, beginning on the day on which these Regulations come into force.
(3) As soon as practicable after the review, the Secretary of State must—
(a)lay a report before each House of Parliament, or
(b)make a statement to the House of Parliament of which that Secretary of State is a member,
setting out the results and conclusions of the review.
Tracey Crouch
Parliamentary Under Secretary of State
Department for Culture, Media and Sport
24th April 2017