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22.(1) The bets on which the pool betting duty is charged shall include bets made at fixed odds, where they are made with a bookmaker in Northern Ireland by way of coupon betting, and, for this purpose, bets shall be deemed to be made by way of coupon betting where they are made in pursuance of an invitation which offers stated odds for a choice of bets, being bets of a description not commonly made without such an invitation, unless made by way of pool betting, and not of a description commonly made by means of totalisator. (2) Subject to subsection (3), sections 18, 20, 21 and 23 to 26 shall apply in relation to bets made by way of coupon betting as if they were bets made by way of pool betting. (3) Where a bookmaker carried on, whether or not on his own account, a business which involves, or may involve, any sums becoming payable by way of the pool betting duty in respect of bets made by way of coupon betting, Schedule 1 shall have effect subject to the following modifications, namely, paragraph 2 shall (a)not require the bookmaker to furnish particulars of premises used for the purposes of the business in connection only with coupon betting operations; (b)require the bookmaker, not later than the date when he first uses any premises for the purposes of the business in connection with coupon betting operations, to notify the Ministry of those premises being so used, whether or not he is also required by paragraph 2 to furnish particulars of them; 1964 c.21
© 1972 Crown Copyright
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