Statement by the Delegation of the Russian Federation on the violation of the right to freedom of assembly and expression in the United States of America

Any person who, for any purpose connected with the effecting of a betting transaction, resorts to any premises which are being used in contravention of the foregoing subsection shall be liable on summary conviction to a fine not exceeding fifty pounds.

For the purposes of the last foregoing subsection, proof that any person was on any premises while they were being used as mentioned in that subsection shall be evidence that he resorted to the premises for such a purpose as is so mentioned unless he proves that he was on the premises for bona fide purposes which were not connected with the effecting of a betting transaction.

The last foregoing subsection shall not apply to Scotland, but, in any proceedings in Scotland under subsection (2) of this section, if any person is proved to have been on any premises while they were being used as mentioned in 'the said subsection (2), that person shall be held to have resorted to the premises for such a purpose as is so mentioned unless he proves that he was on the premises for bona fide purposes which were not connected with the effecting of a betting transaction.

Subsection (1)(b) of this section shall not apply—

Nothing in subsection 5(b) of this section shall affect the operation of subsection (1) (b) of this section in relation to the use on a track which is not an approved horse racecourse by a bookmaker for the purposes of his business—

No person shall act as a bookmaker on his own account unless he is the holder of a permit authorising him so to act (in this Act referred to as a " bookmaker's permit") which is for the time being in force; and if any person acts as a bookmaker in contravention of this subsection he shall be guilty of an offence: Provided that this subsection shall not apply to the receiving or negotiating by a registered pool promoter of bets made by way of pool betting.

Schedule 1 to this Act shall have effect for the purposes of bookmaker's permits.

If the holder of a bookmaker's permit, on being required by a constable to produce his permit for examination, refuses or without reasonable cause fails so to do, he shall be liable on summary conviction to a fine not exceeding ten pounds.

No person shall by way of business receive or negotiate bets as servant or agent to another bookmaker or to the Totalisator Board unless— Provided that this subsection shall not apply to any person who is the holder of such a permit as aforesaid, or who receives or negotiates bets as aforesaid on premises occupied by the holder of such a permit or by the said Board.

If any bet is received or negotiated by any person as servant or agent to another bookmaker or to the said Board in contravention of the foregoing subsection, both that person and that other bookmaker or, as the case may be, the Board shall be guilty of an offence.

The said Board and every bookmaker who is the holder of a bookmaker's permit or betting agency permit shall keep a register in the prescribed form showing every person who is for the time being authorised for the purposes of subsection (1) of this section by that Board or, as the case may be, by that bookmaker, and shall not grant any such authorisation without making the appropriate entry in that register; and if any person contravenes any of the requirements of this subsection he shall, in respect of each contravention, be guilty of an offence.

If any person who holds any authority in writing issued for the purposes of subsection (1) of this section or who is required by subsection (3) of this section to keep a register, on being required by a constable to produce that authority or, as the case may be, register for examination, refuses or without reasonable cause fails so to do, he shall be guilty of an offence.

Any person guilty of an offence under this section shall be liable on summary conviction to a fine not exceeding ten pounds or, in the case of offences under subsection (2) or subsection (3) of 'this section, on a second or any subsequent conviction under the same subsection, to a fine not exceeding fifty pounds.

Nothing in this section shall apply to the receiving or negotiating by any person as servant or agent to a registered pool promoter of bets made by way of pool betting.

No pool betting business shall be carried on on any track except— and every person who contravenes the provisions of this subsection shall be guilty of an offence: Provided that nothing in this subsection shall prohibit a person from receiving or negotiating bets on an approved horse racecourse with a view to those bets being made by way of sponsored pool betting.

No person shall carry on any pool betting business otherwise than on a track unless he is a registered pool promoter, that is to say, a person who is registered for the purpose and whose registration is for the time being in force; and any person who carries on any business in contravention of this subsection shall be guilty of an offence : Provided that this subsection shall not apply to sponsored pool betting business.

Schedule 2 to this Act shall have effect for the purposes of the registration of a person as, and the conduct of his pool betting business by, a registered pool promoter.

Betting by way of bookmaking or by means of a totalisator shall not take place on any track—

If bookmaking is carried on, or a totalisator is operated, by any person on any track on a day on which betting on that track is prohibited by this section, that person, and, if that person is not the occupier of the track, that occupier also, shall be guilty of an offence: Provided that where the occupier of a track is charged with an offence by reason of a contravention of this section on the part of another person, it shall be a defence for him to prove that the contravention occurred without his consent or connivance and that he exercised all due diligence to prevent it.

Where facilities for pool betting provided on an approved horse racecourse by the Totalisator Board or, with the authority of that Board, by the persons having the management of that racecourse are provided otherwise than by means of a totalisator, subsections (1) and (2) of this section shall have effect as if the provision of those facilities were the operation of a totalisator by that Board or, as the case may be, by those persons.

Except on an approved horse racecourse on a day on which that racecourse is used only for the purpose of horse races, bookmaking shall not be carried on on any track unless the occupier of the track is the holder of a licence authorising the provision of betting facilities on that track granted and for the time being in force under Schedule 3 to this Act (in this Act referred to as a " track betting licence ") : Provided that this subsection shall not apply in relation to anything done on any track on any day if—

Bookmaking shall not be carried on on any licensed track on any day which is not one of the betting days fixed under paragraph 14 of Schedule 3 to this Act by the authority who granted the licence.

If bookmaking is carried on by any person on any track on any day in contravention of this section, that person and, if that person is not the occupier of the track, that occupier also, shall be guilty of an offence: Provided that where the occupier of a track is charged with an offence by reason of a contravention of this section on the part of another person, it shall be a defence for him to prove that the contravention occurred without his consent or connivance and that he exercised all due diligence to prevent it.

Subject to subsection (2) of this section, on any day on which a track is being used as a dog racecourse, betting by way of bookmaking or by means of a totalisator on the results of dog races shall not take place on that track—

In relation to any day fixed as a special betting day for the purposes of this subsection under paragraph 14 of Schedule 3 to this Act by the licensing authority within whose area the track falls, the foregoing subsection shall have effect as if—

If bookmaking is carried on or a totalisator is operated by any person on any track in contravention of this section, that person and, if that person is not the occupier of the track, that occupier also, shall be guilty of an offence: Provided that where the occupier of a track is charged with an offence by reason of a contravention of this section on the part of another person, it shall be a defence for him to prove that the contravention occurred without his consent or connivance and that he exercised all due diligence to prevent it.

Any person frequenting or loitering in a street or public place, on behalf either of himself or of any other person, for the purposes of bookmaking, betting, agreeing to bet, or paying, receiving or settling bets shall be liable on summary conviction— and shall in any case be liable to forfeit all books, cards, papers and other articles relating to betting which may be found in his possession: Provided that this subsection shall not apply to anything done on any ground used, or adjacent to ground used, for the purpose of a racecourse for racing with horses on a day on which horse races take place on that racecourse.

Any constable may take into custody without warrant any person found committing an offence under this section and may seize and detain any article liable to be forfeited thereunder.

Notwithstanding anything in section 52 (3) of this Act, a conviction for an offence under the Street Betting Act 1906 shall be deemed to have been a conviction for an offence under this section only if the offence was committed after 1st December 1961.

In this section—

Where in the case of any premises there is for the time being in force a licence authorising the holder of the licence to use those premises as a betting office (in this Act referred to as " a betting office licence "), section 1 (1) of this Act shall not apply to the use of those premises for the effecting of betting transactions with or through the holder of the licence or any servant or agent of his: Provided that the licence shall not authorise the use of the premises for effecting any pool betting transaction made otherwise than by way of sponsored pool betting.

The following persons, and the following persons only, may apply for the grant or renewal of a betting office licence in respect of any premises, that is to say—

An application for the grant of a betting office licence in respect of any premises may be made notwithstanding that the premises have still to be constructed or are still in the course of construction.

Subject to subsections (2) and (3) of this section. Schedule 1 to this Act shall have effect for the purposes of betting office licences and betting agency permits.

If the holder of a betting agency permit, on being required by a constable to produce his permit for examination, refuses or without reasonable cause fails so to do, he shall be liable on summary conviction to a fine not exceeding ten pounds.

A licensed betting office shall be managed in accordance with the rules set out in Schedule 4 to this Act, and in the case of any contravention of any of those rules the licensee and any servant or agent of the licensee by whom the contravention was committed shall be liable on summary conviction to a fine not exceeding one hundred pounds: Provided that, where any person is charged with an offence under this subsection by reason only of his being the licensee, it shall be a defence to prove that the contravention took place without his consent or connivance and that he exercised all due diligence to prevent it

Without prejudice to any other right to refuse a person admission to premises or to expel a person from premises, in the case of a licensed betting office the licensee or any servant or agent of his may refuse to admit to, or may expel from, the licensed premises any person who is drunken, violent, quarrelsome or disorderly, or whose presence on those premises would subject the licensee or any servant or agent of his to a penalty under the foregoing subsection; and if any person liable to be expelled from the licensed premises under this subsection, when requested by the licensee, any servant or agent of the licensee or any constable to leave those premises, fails to do so, he shall be liable on summary conviction to a fine not exceeding five pounds.

Any constable may, on the request of the licensee or any servant or agent of the licensee, help to expel from a licensed betting office any person whom the constable has reasonable cause to believe to be liable to be expelled therefrom under subsection (2) of this section; and the constable may use such force as may be required for that purpose.

Any constable may enter any licensed betting office for the purpose of ascertaining whether the provisions of subsection (1) of this section are being complied with, and any person who obstructs any constable in the exercise of his powers under this subsection shall be liable on summary conviction to a fine not exceeding ten pounds.

If the holder of a bookmaker's permit or of a betting agency permit is convicted— or if the holder of a betting agency permit is convicted of an offence under section 2 (1) of this Act, the court by or before whom he is convicted may, if the court thinks fit, order that his permit shall be forfeited and cancelled.

An order under the foregoing subsection shall be deemed for the purposes of any appeal to be part of the sentence for the offence; and the permit shall not be forfeited or cancelled under that order—

Subsection (2) of this section shall not apply to Scotland, but the holder of a permit in respect of which an order under subsection (1) of this section is made by a court in Scotland may, without prejudice to any other form of appeal under any rule of law, appeal against the order in the same manner as against a conviction; and a permit shall not be forfeited or cancelled under an order so made—

A person whose bookmaker's permit or betting agency permit is forfeited and cancelled in pursuance of an order under subsection (1) of this section shall, by virtue of that order, be disqualified for holding or obtaining a permit of either description for a period of five years beginning with the date of the conviction which gave rise to the order: Provided that, in a case where it appears to the court making the order to be just in all the circumstances, that court may include in the order a direction that the period of disqualification shall be such period shorter than five years as the court may specify.

Where a bookmaker's permit or betting agency permit is forfeited and cancelled in pursuance of an order under subsection (1) of this section, the clerk of the court by whom the order was made shall, unless he is also clerk to the authority who last either granted or renewed the permit, send a copy of the order to the clerk to that authority.

Any holder of a bookmaker's permit or betting agency permit who employs in his bookmaking business any person known to him to be for the time being disqualified under subsection (4) of this section shall be guilty of an offence.

There shall be a Horserace Totalisator Board (in this Act referred to as “the Totalisator Board”) which shall be a body corporate and have perpetual succession and a common seal.

The Totalisator Board shall consist of a chairman and such number of other members as the Secretary of State may determine, all of whom shall be appointed by the Secretary of State and hold and vacate office in accordance with the terms of the respective instruments under which they are appointed.

The Totalisator Board may pay to any member of the Board such remuneration, and travelling, subsistence or other allowances at such rates, as the Board may with the approval of the Secretary of State determine: Provided that the Board shall not by virtue of this subsection have power to pay remuneration to any member of the Board who is for the time being a member of, or nominated as a candidate for election to, the House of Commons.

The Board may pay such pension or gratuity to or in respect of any member of the Board as the Board may, with the approval of the Secretary of State, determine.

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

The Totalisator Board may regulate their own procedure and make standing orders governing the conduct of their business.

No act or proceeding of the Totalisator 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.

Except where the context otherwise requires, any reference in any Act or other document to the Racecourse Betting Control Board shall be construed as a reference to the Totalisator Board.

The Totalisator Board may for the purposes of this Part of this Act issue (subject to such conditions as they may impose) in respect of any ground used for the purpose of a racecourse for racing with horses and any ground adjacent thereto a certificate of their approval of that ground as a horse racecourse, and the Board may at any time revoke any such certificate issued by them.

The Totalisator Board shall make it a condition of the grant of such a certificate of approval of any ground as a horse racecourse that the persons having the management of that racecourse shall provide a place, whether in a building or not, where bookmakers may carry on their business and to which the public may resort for the purpose of betting, and that the charge to a bookmaker and to any assistant accompanying him for admission to an enclosure on the racecourse for the purpose of the bookmaker's business shall, in the case of the bookmaker, not exceed five times the amount, and, in the case of a bookmaker's assistant, not exceed the amount, of the highest charge made to members of the public for admission to that enclosure.

The Totalisator Board shall have the exclusive right to do, and to authorise other persons to do, either of the following things, that is to say— and in giving any authority under this subsection the Board may do so on such terms, including terms as to payments to the Board, as the Board may think fit.

Any infringement of the right conferred on the Totalisator Board by the foregoing subsection shall be actionable at the suit of the Board; and in any action for such an infringement all such relief, by way of damages, injunction, accounts or otherwise, shall be available to the Board as is available to the plaintiff in any corresponding proceedings in respect of infringements of proprietary rights and, notwithstanding anything to the contrary in any enactment or rule of law relating to the jurisdiction of county courts, a county court may, on the application of the Board, grant an injunction restraining an infringement or apprehended infringement of the right aforesaid whether or not any other relief in claimed; and for the purposes of this subsection the right aforesaid is infringed by any person who, without the authority of the Board— In the application of this subsection to Scotland, “suit” means instance, “injunction” means an interdict, “accounts” means count, reckoning and payment, and “plaintiff” means pursuer.

Where bets on a race or combination of races are made by way of sponsored pool betting, the Totalisator Board shall—

Where faciltites for sponsored pool betting are being provided on an approved horse racecourse by the persons having the management of that racecourse, any amount deducted by those persons under subsection (3)(a) of this section shall be paid to the Totalisator Board, but the Board may pay to those persons the amount of the expenses shown to the satisfaction of the Board to have been properly incurred by those persons in connection with the provision of those facilities.

Without prejudice to section 12(4) of this Act, the Totalisator Board may remunerate any person, by the payment of commissions or otherwise, in respect of the negotiation, receipt or transmission by that person— and may provide facilities on any such racecourse for persons engaged in receiving bets to be so made.

Nothing in this Act shall be construed as restricting the betting transactions which may be effected by way of sponsored pool betting to betting transactions upon the result of a single race, or upon the results of races run on a particular racecourse or on a particular day, or as preventing the Totalisator Board from giving credit in any betting transaction.

The Totalisator Board shall have power—

Subject to section 14(3) to (5) of this Act, the Totalisator Board shall apply any moneys from time to time available in their hands—

Where in the case of any licensed track, by virtue of section 4 (1)(b) of this Act, the occupier of the track or any person authorised in that behalf in writing by the occupier of the track has set up a totalisator, that totalisator shall be operated only— and Schedule 5 to this Act shall have effect with respect to the totalisator.

The occupier of a licensed track— and every person who contravenes any of the provisions of this subsection shall be guilty of an offence.

The provisions of this section shall apply in relation to any dog race on a licensed track in connection with which betting takes place by means of a totalisator on the track in accordance with section 16 of this Act.

The occupier of the track shall have the exclusive right to authorise any person— and no person shall have the right to carry on any form of pool belting business on any such race or by way of business to receive or negotiate bets on any such race on such terms as aforesaid except with the authority of the occupier; and in giving any authority under this subsection the occupier may do so on such terms, including terms as to payments to the occupier, as the occupier may think fit.

Any infringement of the right conferred on the occupier by the last foregoing subsection shall be actionable at the suit of the occupier; and in any action for such an infringement all such relief, by way of damages, injunction, accounts or otherwise, shall be available to the occupier as is available to the plaintiff in any corresponding proceedings in respect of infringements of proprietary rights and, notwithstanding anything to the contrary in any enactment or rule of law relating to the jurisdiction of county courts, a county court may, on the application of the occupier, grant an injunction restraining an infringement or apprehended infringement of the right aforesaid whether or not any other relief is claimed; and for the purposes of this subsection the right aforesaid is infringed by any person who, without the authority of the occupier— In the application of this subsection to Scotland, "suit" means instance, " injunction " means an interdict, " accounts " means count, reckoning and payment, and " plaintiff" means pursuer.

The occupier of any licensed track may make to a bookmaker or to any assistant accompanying a bookmaker to the track for the purpose of his business any charge for admission to any particular part of the track not exceeding, in the case of the bookmaker, five times the amount, or, in the case of an assistant, the amount, of the highest charge made to members of the public for admission to that part of the track: Provided that there shall not be made to any bookmaker or bookmaker's assistant for admission to any particular part of the track any charge differing in amount from the charge made to any other bookmaker or bookmaker's assistant, as the case may be, for admission to that part of the track.

If in the case of any licensed track any charge other than— is made to a bookmaker or bookmaker's assistant, or any payment, valuable thing or favour, other than a charge so authorised or an amount so payable, is demanded or received by or for the benefit of the occupier of the track as a consideration for facilities being given to a bookmaker for the carrying on of his business, the person immediately responsible, and, if that person is not the occupier of the track, that occupier also, shall be guilty of an offence: Provided that where the occupier of a track is charged with an offence under this section by reason of an act of another person, it shall be a defence for the occupier to prove that the act took place without his consent or connivance and that he exercised all due diligence to prevent it.

In this section, the expression, " young person " means a person— Provided that in the case of any proceedings under this section for an offence in respect of a person apparently under the said age, it shall be a defence to prove that at the time of the alleged offence he had in fact attained that age.

If any person, for the purpose of earning commission, reward or other profit, sends or causes to be sent to a person whom he knows to be under the age of twenty-one years any circular, notice, advertisement, letter, telegram or other document which invites or may reasonably 'be implied to invite the person receiving it to make any bet, or to enter into or take any share or interest in any betting transaction, or to apply to any person or at any place with a view to obtaining information or advice for the purpose of any bet or for information as to any race, fight, game, sport or other contingency upon which betting is generally carried on, he shall be guilty of an offence.

If any such document as aforesaid names or refers to anyone as a person to whom any payment may be made, or from whom information may be obtained, for the purpose of or in relation to betting, the person so named or referred to shall be deemed to have sent that document or caused it to be sent unless he proves that he had not consented to be so named and that he was not in any way a party to, and was wholly ignorant of, the sending of the document.

If any such document as aforesaid is sent to any person at any university, college, school or other place of education and that person is under the age of twenty-one years, the person sending the document or causing it to be sent shall be deemed to have known that person to be under that age unless he proves that he had reasonable grounds for believing him to be of full age.

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— monetary contributions from bookmakers and betting exchange providers.

The Levy Board shall consist of a chairman and six other members of whom—

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.

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 subsection (2)(b) of this section may be removed from the Board at any time by the body by whom he was appointed.

The Jockey Club, (incorporating the National Hunt Committee) ... 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 subsection (2)(b) ... ... 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.

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.

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

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.

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.

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

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

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.

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.

The Levy Board shall have power—

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

For the purposes of the contributions such as are mentioned in section 24 (1) of this Act to be made by bookmakers, there shall be a committee, which shall be known as the Bookmakers' Committee, constituted in such manner as the Secretary of State may, after consultation with any body appearing to him to be representative of the interests of bookmakers generally, by regulations made by statutory instrument provide.

Provision may be made, and from time to time varied, by a scheme under this subsection for the payment of remuneration to all or any of the members of the Bookmakers' Committee, and for the provision of secretarial and other facilities for that committee ; and such a scheme—

The Levy Board shall pay—

The Bookmakers' Committee may regulate their own procedure and make standing orders governing the conduct of their business.

No act or proceeding of the Bookmakers' Committee shall be questioned on account of any vacancy in the number of the members thereof or on account of the appointment of any person as a member thereof having been defective.

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

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).

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The person’s profits for a levy period are the sum of—

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

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

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Subject to the provisions of this section, a bookmaker shall be assessed to or exempted from the levy under the scheme having effect for any levy period under section 27 of this Act in accordance with his declaration submitted in accordance with that scheme as to the category into which he falls for the purposes thereof.

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If in the case of any bookmaker and any levy period the bookmaker fails to submit such a declaration as aforesaid in accordance with the scheme having effect for that period, the Levy Board shall refer his case to the Bookmakers' Committee for their opinion as to the category into which he falls, and, subject to the provisions of this section, the bookmaker shall be assessed to or exempted from the levy for that period accordingly.

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.

The Bookmakers' Committee may, and if so required by the Levy Board in the case of any particular declaration or class of declarations shall, scrutinise any such declaration as aforesaid ; and if, in the case of any bookmaker whose declaration is scrutinised under this subsection by the committee, the committee are of opinion that he falls into some other category than that stated by him in his declaration, then, unless an assessment notice or certificate of exemption has already been issued to that bookmaker in respect of the levy period in question, he shall be assessed to or exempted from the levy for that period by reference to that other category.

The assessment notice must state—

In exercising any of their functions under subsection (2) or (3) of this section, the Bookmakers' Committee may consult such persons, if any, as they think proper.

An assessment notice served 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.

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, ... but which— and any decision of the tribunal ... shall be final.

Any amount assessed as payable by any person by way of the levy in respect of any levy period shall (except to the extent of any payments on account) become due twenty-eight days after notice of the assessment has been served on the person 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.

Upon the discharge by a person of his liability by way of the levy in respect of any levy period in 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.

An assessment notice may be served on any person 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 person is a company, at the company’s registered office.

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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.

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.

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).

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—

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

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.

There shall be established for the purposes of section 28 of this Act and section 2 of the Horserace Betting Levy Act 1981— and an appeal under section 28(5) of this Act or 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.

Each such tribunal shall consist of a chairman and two other members of whom— and each member of any such tribunal shall hold office in accordance with the terms of the instrument under which he was appointed , but subject, in the case of the chairman, to subsection (2A) of this section.

The chairman of any such tribunal shall vacate his office on the day on which he attains the age of 75.

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.

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.

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.

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

If any such tribunal, in dismissing any appeal by a person, or on the abandonment of any appeal after the tribunal has taken some action towards its determination, thinks it just that the person 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 person as a debt due to them the amount specified in the certificate.

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”).

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).

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.

Subject to subsection (2) of this section, the contribution such as is mentioned in section 24 (1) of this Act to be paid by the Totalisator Board in respect of any levy period shall be such as may be determined before the beginning of that period by the Levy Board after consultation with the Totalisator Board.

If in the case of any levy period the Totalisator Board object to the contribution determined by the Levy Board under the foregoing subsection, the contribution payable by the Totalisator Board in respect of that period shall instead be determined by the three persons for the time being appointed as members of the Levy Board by the Secretary of State, who shall make their determination after, and in the light of, the consideration and comparison by them of—

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

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

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

The undertakings—

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

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

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.

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

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

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

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

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

In this section—

In this Part “leviable bet” means a bet that—

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

The Levy Board and the Totalisator Board shall each keep proper accounts and proper records in relation to those accounts and prepare proper statements of account in respect of each levy period; and the accounts of each of the Boards for each such period shall be audited by qualified accountants appointed for the purpose by the Board in question for that period.

As soon as the accounts of the Totalisator Board for any levy period have been audited, that Board shall submit a copy of their statements of account and the auditor’s report thereon for that period, together with a report of their proceedings during that period, to the Levy Board; and the Levy Board shall submit to the Secretary of State a report of the proceedings during that period both of the Levy Board and of the Totalisator Board, which shall include the statements of account and the auditor’s report for that period of each of the Boards; and the Secretary of State shall cause a copy of the Levy Board’s report to be laid before each House of Parliament.

The Levy Board shall cause copies of any report submitted by them under the last foregoing subsection to be made and kept available at their offices for inspection by the public without charge during reasonable hours and for supply on demand to any member of the public upon payment of such reasonable charge in respect of each copy as the Board may determine.