MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972

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MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 23



23.(1) Any person who makes any bet to which this section applies shall be
guilty of an offence.

(2) Any bookmaker in Northern Ireland who makes with a bookmaker outside
Northern Ireland any bet to which this section applies shall be guilty of an
offence.

(3) Any person who writes, prints, publishes or knowingly circulates any
advertisement, circular, coupon or other document whatsoever advocating or
inviting, or otherwise relating to, any bet to which this section applies
shall be guilty of an offence.

(4) Without prejudice to sections 68 and 69 of the Magistrates' Courts Act
(Northern Ireland) 1964, any person who does any act preparatory to the
commission of an offence under this section shall be guilty of an offence.

(5) Any person who is guilty of an offence under this section shall be liable
on summary conviction to imprisonment for a term not exceeding six months or
to a fine not exceeding #200, or to both.

(6) Subject to subsection (7), this section applies to

(a)any bet made or deemed to have been made by way of general betting, pool
betting or coupon betting in respect of which neither the general betting duty
nor the pool betting duty is payable, in accordance with the provisions of
this Part, by the person to whom the persons making their bets look for the
payment of their winnings, if any; and

(b)to all bets made with a bookmaker outside Northern Ireland, whether or not
made by way of pool betting or coupon betting.

(7) This section does not apply to

(a)any bet

(i)made by way of pool betting or coupon betting and otherwise than by means
of a totalisator; or

(ii)made with a bookmaker otherwise than by way of pool betting or coupon
betting;

(b)where the promotor of the pool betting or coupon betting or, as the case
may be, the bookmaker is in Great Britain or the Isle of Man and the bet is
such as to be chargeable with a duty imposed by or under an Act of the
Parliament of the United Kingdom or, as the case may be, an Act of Tynwald
which corresponds to, and is chargeable on the bet at a rate not less than the
appropriate rate of, the pool betting duty or, as the case may be, the general
betting duty; or

(b)any bet made by means of a totalisator situate in a country outside
Northern Ireland on a horse race taking place in that country; or

(c)any bet in respect of an event taking place outside Northern Ireland made
by a bookmaker in Northern Ireland

(i)by means of a totalisator situate outside Northern Ireland; or

(ii)with a bookmaker outside Northern Ireland;

(c)sxxtf1lf80f5nbbw0261E <(iv).(1) Where particulars of any intended bet on which the general betting duty or the pool betting duty would be chargeable and the stake on that bet are collected for transmission to the person by whom that duty would fall to be paid by some other person, whether or not a bookmaker, who holds himself out as available for so collecting and transmitting them, but are in fact not so transmitted, the bet shall be deemed to have been made, but the duty in respect thereof shall be paid by that other person.


(2) The supplemental provisions set out in Schedule 2 shall have effect with
respect to the duties relating to betting.

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Northern Irish Legislation

MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 23