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MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 19

Construction of sections 18 and 19 and Schedule 1.

19.(1) For the purposes of the pool betting duty

(a)a bet shall be deemed to be made by way of pool betting

(i)if the bet is made in any of the ways mentioned in subsection (2); or

(ii)without prejudice to sub-paragraph (i), if the bet is not a bet at fixed
odds;

(b)the taking of a ticket or chance in any lottery which, by virtue of
section 26 or 27 of the Betting and Lotteries Act, is to be deemed not to be
an unlawful lottery shall not be treated as a bet made by way of pool betting;
and

(c)the making of a payment for the chance of winning any money or money's
worth shall, subject to the exclusion of lotteries mentioned in paragraph (b),
be treated as a bet made by way of pool betting if the payment is made on
terms under which the payor has a power of selection which may (directly or
indirectly) determine the winner, notwithstanding that the power is not
exercised.

(2) Bets shall be deemed, for the purposes of the pool betting duty, to be
made whenever a number of persons make bets, whether by filling up and
returning coupons or other printed or written forms, or otherwise howsoever

(a)on terms that the winnings shall be, or be a share of, or be determined by
reference to, the stake money paid, or agreed to be paid, by those persons; or

(b)without prejudice to paragraph (a), on terms that the winnings shall be, or
shall include, an amount (not determined by reference to the stake money paid,
or agreed to be paid, by those persons) which is divisible in any proportions
among such of those persons as are winners; or

(c)without prejudice to paragraphs (a) and (b), on the basis that the winners
or their winnings shall, to any extent, be at the discretion of the person to
whom the person making the bet looks for the payment of his winnings, if any,
or of some other person.

(3) Where a person carries on the business of receiving or negotiating bets,
and there is or has been issued in connection with that business any
advertisement or other publication calculated to encourage in persons making
bets of any description with or through him a belief that the bets are made in
any of the ways mentioned in subsection (2), then, any bets of that
description subsequently made with or through him in the course of that
business shall be deemed, for the purposes of the pool betting duty, to be
made in that way.

(4) Subject to the provisions of subsection (5), a bet is a bet at fixed odds,
for the purposes of the pool betting duty, only if each of the persons making
the bet knows or can know, at the time of making the bet, the amount of his
winnings, except in so far as that amount is to depend on

(a)the result of the event or events betted on; or

(b)any event which is betted on taking place or producing a result; or

(c)the numbers taking part in any event betted on; or

(d)the starting prices or totalisator odds for any event betted on; or

(e)there being totalisator odds for any event betted on; or

(f)the time when the bet is received by any person with or through whom it is
made.

(5) A bet made with or through a person carrying on the business of receiving
or negotiating bets shall be deemed not to be a bet at fixed odds, for the
purposes of the pool betting duty, if the winnings of the person by whom it is
made consists, or may consist, wholly or partly of something other than money.


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