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MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 16



16.(1) Subject to the provisions of this section and of section 17, there
shall be charged an excise duty, (to be known as "the general betting duty")
on any bet which

(a)is made with a bookmaker in Northern Ireland otherwise than by way of pool
betting or coupon betting; or

(b)is made on any event on an approved horse racecourse by means of a
totalisator on that racecourse and on the day on which that event takes place.

(2) The general betting duty in respect of any bet

(a)without prejudice to any regulations made under paragraph 1 of Schedule 2,
shall be due on the making of the bet;

(b)shall be calculated in accordance with section 17; and

(c)shall be paid

(i)in the case of a bet made with a bookmaker, and without prejudice to
subsection (3), by the bookmaker;

(ii)in the case of such a bet made by means of a totalisator as is mentioned
in subsection (1)(b), by the operator, that is to say, the person who, as
principal, operates the totalisator.

(3) 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 licence or bookmaking 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.

(4) For the purposes of the general betting duty, where a person bets on more
than one contingency on the terms that, in the event of his bet being
successful in respect of one contingency, his stake on the bet, or his
winnings in respect of that contingency, or both, are to provide the stake in
respect of another contingency, then, unless he makes his bet on both or all
of those contingencies at the same time and on the terms that both his
original stake and the whole of his winnings in respect of any of those
contingencies are to be the stake in respect of any other contingency on which
the bet is made

(a)he shall be treated as making a separate bet on each respectively of those
contingencies and as staking on each of those separate bets the amount
respectively provided for by the terms of the original bet;

(b)any of those separate bets which depends on the outcome of another or
others of them shall be treated as made if and when the conditions on which it
depends are satisfied.

(5) The aggregate amount paid by or debited to the account of the bettor for
or on account of, or in connection with, any bet chargeable with
the general betting duty shall be treated for the purposes of that duty as his
stake on the bet, notwithstanding that his winnings, if any, are to be
computed on part only of that amount, or that part of it is not to be returned
to him in the event of his winning, and no deduction shall be made for other
benefits secured by the bettor in paying that amount, or for the expenses of
any person on account of the duty or otherwise, or for any other matter.


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© 1972 Crown Copyright

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