3 Gambling Duty At 2012 Index i e GAMBLING DUTY ACT 2012 Index Setion Page PART 1 INTRODUCTORY 5 1 Short title Commenement General interpretation Meaning of gambling Meaning of lottery Meaning of operator Amendment of this Part... 9 PART 2 SCOPE OF GAMBLING DUTY 9 8 Gambling duty Gambling yield Gambling reeipts Expenditure on gambling winnings PART 3 PAYMENT OF GAMBLING DUTY Gambling duty payable by operator and others Gambling duty payable by two or more operators Aounting period and duty payable Returns Relief for losses Double duty relief Regulations about payment of gambling duty Colleting and enforing Reovery of overpaid gambling duty PART 4 ENFORCEMENT AND PROTECTION OF OFFICERS General administration and enforement Seurity for protetion of revenue Reovery of unpaid gambling duty Treasury warrants Page 3
4 Index Gambling Duty At Power to set aside Treasury warrants Protetion of offiers PART 5 MUTUAL ASSISTANCE AND INTERNATIONAL CO-OPERATION Mutual assistane International o-operation International tax enforement arrangements PART 6 LEGAL PROCEEDINGS Offenes and penalties General provisions governing offenes Liability of offiers of bodies orporate Civil penalties PART 7 GENERAL Tynwald proedure Finanial provision Amendment of enatments Enatments repealed SCHEDULE 1 27 AMENDMENT OF ENACTMENTS 27 SCHEDULE 2 29 REPEALS 29 Page 4
5 Gambling Duty At 2012 Setion 1 i e GAMBLING DUTY ACT 2012 Signed in Tynwald: 16 Otober 2012 Reeived Royal Assent: 16 Otober 2012 Announed to Tynwald: 16 Otober 2012 AN ACT to make new and onsolidated provision for the administration of exise duty on gambling; and for onneted purposes. BE IT ENACTED by the Queen s Most Exellent Majesty, by and with the advie and onsent of the Counil and Keys in Tynwald assembled, and by the authority of the same, as follows: PART 1 INTRODUCTORY 1 Short title The short title of this At is the Gambling Duty At Commenement (1) This At (other than this setion and setion 1) omes into operation on suh day or days as the Treasury by order appoints and different days may be appointed for different provisions and for different purposes. (2) An order under subsetion (1) may (without limiting the generality of the Interpretation At 1976) () (d) inlude transitional provision and saving provisions modifying the appliation of a provision of an enatment pending the ommenement of, or pending the doing of anything under, a provision of another enatment; save, with or without modifiation, a provision repealed by this At; make provision of a kind similar to provision made by a provision repealed by this At; modify a provision of this At for suh a purpose; Page 5
6 Setion 3 Gambling Duty At 2012 (e) make suh provisions modifying the appliation of any provision of this At in suh irumstanes and for suh purposes as are presribed. (3) Subsetion (2) and this subsetion are treated as having been repealed on the expiry of 3 years immediately following the date on whih this At is passed. 3 General interpretation In this At aounting period shall be onstrued in aordane with setion 14; betting means making or aepting a bet on () the outome of a rae, ompetition or other event or proess (inluding when the event is in the past and one party to the transation knows the outome); the likelihood of anything ourring or not ourring (inluding when the thing has ourred or failed to our and one party to the transation knows the outome); or whether anything is or is not true, and inludes spread betting made with a bookmaker in the Island who holds a bookmaker s liene and pool betting but not on-ourse betting; betting intermediary means a person who, in the ourse of a business, provides failities (other than premises) or a servie designed to enable the making or aeptane of bets between others; bookmaker means a person (whether or not liensed as a bookmaker under any enatment) who arries on the business of reeiving or negotiating bets or onduting pool betting operations (whether as prinipal or agent and whether regularly or not); or holds himself or herself out (or permits suh holding out), in the ourse of a business, as a person arrying on suh business; Colletor has the same meaning as in setion 1 of the Customs and Exise Management At 1986; foreign gambling duty means any tax or duty imposed under the law of any ountry or territory that appears to the Treasury to be of a like nature to gambling duty; gambling has the meaning given in setion 4; gambling duty shall be onstrued in aordane with setion 8; gambling yield shall be onstrued in aordane with setion 9; lottery has the meaning given in setion 5; Page 6
7 Gambling Duty At 2012 Setion 4 networked operator has the same meaning as in setion 13(3); offier means a person authorised in writing by the Treasury to be an offier of ustoms and exise; on-ourse betting means betting on the outome of an event at the site of the event on the oasion when the event is to take plae (for example bets on horse or dog raing plaed at the trak); on-line gambling has the same meaning as in setion 1 of the Online Gambling Regulation At 2001; operator has the meaning given in setion 6; pool betting has the same meaning as in setion 2 of the Pool Betting (Isle of Man) At 1961; prize in relation to lotteries inludes any money, artiles or servies whether or not desribed as a prize; and whether or not onsisting wholly or partly of money paid, or artiles or servies provided, by the members of the lass among whom the prize is alloated; spread bet means a ontrat the making and aepting of whih is a regulated ativity within setion 3 of the Finanial Servies At 2008 or the Colletive Investment Shemes At 2008; user means a person who engages in gambling. 4 Meaning of gambling (1) Gambling means () (d) (e) gaming within the meaning of setion 1 of the Gaming, Betting and Lotteries At 1988; betting; partiipating in a lottery; the taking of a tiket or hane in a lottery that is not unlawful by virtue of setion 5(3) of the Lotteries and Amusement At 1976 (of Parliament); or on-line gambling, where the operator is ating in the ourse of a business, whether or not the operator is liensed for the purpose of onduting gambling operations by the Isle of Man Gambling Supervision Commission. (2) However, gambling does not mean partiipating in a lottery that forms part of the National Lottery (within the meaning of the National Lottery et. At 1993 (of Parliament)); or Page 7
8 Setion 5 Gambling Duty At 2012 playing a game of hane or skill by means of a ontrolled mahine within the meaning of setion 1 of the Gaming (Amendment) At Meaning of lottery (1) For the purposes of this At an operation is a lottery, irrespetive of how it is desribed, if users are required to pay in order to partiipate in the operation; in the ourse of the operation one or more prizes are alloated to any user; and () either (i) (ii) the prizes are alloated by a proess whih relies wholly on hane; or the prizes are alloated by a series of proesses and the first of those proesses relies wholly on hane. (2) A proess that requires persons to exerise skill or judgment or to display knowledge is nevertheless treated for the purposes of this setion as relying wholly on hane if the requirement annot reasonably be expeted to prevent a signifiant proportion of persons who partiipate in the arrangement of whih the proess forms part from reeiving a prize; and the requirement annot reasonably be expeted to prevent a signifiant proportion of persons who wish to partiipate in that arrangement from doing so. 6 Meaning of operator (1) A person is an operator (whether or not liensed as suh) if the person () (d) in the ase of gaming or a lottery, takes part in its organisation, management or provision; in the ase of betting, arries on any business involving the negotiating or reeiving of bets; maintains or permits to be maintained in the Island a omputer or other devie on or by means of whih the game or lottery is operated or bets are reeived, as the ase may be; or is a betting intermediary. (2) However, a person is not an operator by reason only that, in the ourse of a business, he or she handles eletroni ommuniations on behalf of, or provides software to or on behalf of, a person involved in gambling; or Page 8
9 Gambling Duty At 2012 Setion 7 of being granted a asino liene granted under setion 3 of the Casino At (3) For the purposes of the payment of gambling duty a referene in this At to an operator inludes any group operator or representative operator within the meaning of setion Amendment of this Part The Treasury may by regulations amend this Part so as to add to, alter or repeal any of the definitions ontained in it. PART 2 SCOPE OF GAMBLING DUTY 8 Gambling duty (1) A duty of exise, known as gambling duty, is payable in aordane with this At. (2) Gambling duty is payable by an operator on the gambling yield of any gambling (whether or not that gambling is unlawful under any enatment); and on the gross amounts harged by a betting intermediary ( ommission harges ), whether by dedution from winnings or otherwise, for using failities provided by the intermediary. (3) However gambling duty is payable only where a signifiant part of the gambling onerned takes plae in the Island; is not payable in respet of bets made for ommunity benefit. (4) Subsetion (3) is satisfied in any ase where an operator is liensed under any enatment (or would have been liensed if he or she had applied and satisfied the eligibility riteria); or the failities for, or at least one piee of equipment used in, the provision of, any gambling operation is situated in the Island, irrespetive of whether or not the failities are provided wholly or partly for use in the Island. (5) The rate of gambling duty is a perentage of the gambling yield or ommission harges as follows where the yield or harges do not exeed 20 million a year, 1.5%; where the yield or harges exeed 20 million but do not exeed 40 million, 0.5%; and () where the yield or harges exeed 40 million a year, 0.1%. Page 9
10 Setion 9 Gambling Duty At 2012 (6) However, the rate of gambling duty payable by an operator in respet of pool betting is 15% of the gambling yield unless the pool betting onsists of an operator aepting bets by means of, or plaing bets reeived into, a totalisator, wherever situated. (7) Where an operator proposes to undertake any gambling operation in respet of whih gambling duty is payable, he or she must notify the Treasury not less than 7 days before ommening the operation (or the oming into operation of this setion, whihever is the later). (8) The Treasury may by regulations amend subsetion (5) so as to alter any perentage rate of gambling duty; provide for further exemptions from the payment of gambling duty. (9) In this setion bets made for ommunity benefit means bets made where () the operator is an organisation established and onduted for haritable purposes only or wholly and mainly for the purposes of enabling partiipation in or of supporting eduation, sport or ulture or for any other non-ommerial purposes not for private gain; and the person making the bet knows, when making it, that the purpose of the betting is to benefit that organisation; and a substantial part of the gambling yield is to be applied for the purposes of the organisation. 9 Gambling yield (1) The gambling yield is alulated on either the net stakes reeipt basis set out in subsetion (2); or if the Treasury by order so provides, the retained profits basis set out in subsetion (3). (2) The net stakes reeipts aruing to an operator in respet of a gambling operation is the operator s gambling reeipts for the aounting period in question alulated under setion 10 less the operator s expenditure on gambling winnings for that period alulated under setion 11. (3) The retained profits aruing to an operator in respet of a gambling operation is the profit aruing to the operator from the partiipants in the gambling in the form of ommission, entrane fee or other sum in onsideration of their being able to so partiipate. (4) However, in the ase a networked operator or an operator onduting online gambling under a liene for network servies the retained profits are Page 10
11 Gambling Duty At 2012 Setion 10 his or her share of the profits from gambling in the Island on the network that are distributed to members of the network; and any other sum paid in onsideration of his or her being a networked operator or the holder of suh a liene. (5) However, the Treasury may by order amend this setion to provide for the gambling yield to be of a speified amount; or or to be alulated on some other basis. (6) An order under subsetion (5) may inlude transitional provision. (7) In any ase where an operator s liability to gambling duty varies aording to the type of gambling that the operator has undertaken, the Treasury shall determine the predominant type of gambling; and speify on whih basis the gambling yield is to be alulated. 10 Gambling reeipts P1981/63/26E (1) The amount of gambling reeipts for an aounting period is the aggregate of amounts falling due to the operator in that period in respet of entitlement to use failities for gambling provided by the operator; and amounts staked, or falling due to be paid, in that period by a user of failities for gambling provided by the operator, if or in so far as responsibility for paying any amount won by the user falls on the operator (or a person with whom the operator is onneted or has made arrangements). (2) Amounts in respet of value added tax shall be ignored for the purposes of subsetion (1). (3) Where a user makes a bet in pursuane of an offer whih permits the user to pay nothing or less than the amount whih the user would have been required to pay without the offer, the user shall be treated for the purposes of this setion as being due to pay that amount to the person with whom the bet is made; and at the time when the bet is made. 11 Expenditure on gambling winnings P1981/63/26F (1) The amount of the operator s expenditure on gambling winnings for an aounting period is the aggregate of the value of prizes provided by the operator in that period whih have been won (at any time) by users. Page 11
12 Setion 12 Gambling Duty At 2012 (2) For the purpose of subsetion (1) the referene to a prize having been provided by an operator inludes a referene to his or her holding it in an aount if the user is notified that the amount is being held for him or her in the aount and that the user is entitled to withdraw it on demand; and the return of a stake shall be treated as a payment by way of gambling winnings. (3) Prizes provided by the operator to one user on behalf of another are not to be treated as prizes provided by the operator. (4) If the operator partiipates in arrangements under whih a number of persons who provide failities ontribute towards a fund whih is wholly used to provide prizes in onnetion with the use of those failities (sometimes desribed as arrangements for linked progressive jakpot games ) the making by the operator of a ontribution whih relates to the provision by the operator of failities shall be treated as the provision of a prize; and the award of a prize from the fund shall not be treated as the provision of a prize by the operator. (5) Where the operator redits the aount of a user of failities (otherwise than as desribed in subsetion (3), the redit shall be treated as the provision of a prize; but the Treasury may diret that this subsetion shall not apply in a speified ase or lass of ases. (6) The value of any winnings due otherwise than in sterling money shall be alulated in aordane with regulations made by the Treasury. (7) In this setion failities means failities for gambling provided by an operator and inludes the use of and aess to premises. PART 3 PAYMENT OF GAMBLING DUTY 12 Gambling duty payable by operator and others (1) Gambling duty must be paid by an operator. (2) But gambling duty whih is due to be paid by an operator may be reovered from the following persons as if they and the operator were jointly and severally liable to pay the duty () a person responsible for the management of the business of the operator; where the operator is a ompany, a diretor; suh other persons as the Treasury may by order speify. Page 12
13 Gambling Duty At 2012 Setion Gambling duty payable by two or more operators (1) Two or more operators may, with the approval of the Colletor, be treated as a single operator for the purposes of payment of gambling duty (to be known as a group operator ) if one of them ontrols eah of the others; or one person (whether a body orporate or an individual) ontrols all of them. (2) For the purposes of subsetion (1) a body orporate is taken to ontrol another body orporate if it is empowered by statute to ontrol that body s ativities or if it is that body s holding ompany; an individual is taken to ontrol a body orporate if, were he or she a ompany, he or she would be that body s holding ompany within the meaning of setion 1 of the Companies At (3) Two or more operators are to be treated as a single operator for the purposes of payment of gambling duty (in this setion alled a networked operator ), if they have applied to the Treasury in writing to beome a networked operator giving details (i) (ii) (4) Regulations may of the proposed linked games to be offered to users; and as to whih operator is to be the representative operator; and the Treasury has approved the appliation and the details it ontains and notified eah suh operator in writing of its approval. provide for the making of appliations under this setion in aordane with the regulations, inluding the information that must be provided by individual operators; and provide for the determination of appliations, inluding the riteria for granting or withdrawing approval and any onditions that may be attahed to the approval. (5) Gambling duty due from a group operator may be reovered from the following persons as if they were jointly and severally liable to pay the duty the group operator; any of the operators that applied under subsetion (1) to a group operator; 1.30 Page 13
14 Setion 14 Gambling Duty At 2012 () (d) (e) any person responsible for the management of any of those operators; where any of those operators is a ompany, a diretor of that ompany; suh other person as the Treasury may by order speify. (6) Gambling duty due from a networked operator may be reovered from the following persons as if they were jointly and severally liable to pay the duty () (d) (e) (7) In this setion the representative operator; any of the other operators that applied under subsetion (3) to be a networked operator, but only to the extent of the liability to duty of their ativity. any person responsible for the management of the representative operator or, as the ase may be, any of the operators mentioned in paragraph ; where the representative operator or, as the ase may be, any of the operators mentioned in paragraph is a ompany, a diretor of that ompany; suh other person as the Treasury may by order speify. linked game means a type of gambling aess to whih is available to the user via 2 or more operators who jointly provide the prizes or winnings for the game; representative operator means an operator approved by the Treasury to be the representative operator for a networked operator under subsetion (3). 14 Aounting period and duty payable (1) The aounting period for the purposes of this At shall be one month unless the Colletor otherwise agrees in writing. (2) The amount of gambling duty owing in respet of the aounting period in question must be paid by the date on whih the return is due. (3) If the assessment of the amount of gambling duty payable is based on turnover, adjustments may be made at the end of any 12 month period by suh manner as is provided in regulations made by the Treasury. (4) If an operator eases to arry on business for more than 28 days the operator must pay any gambling duty owing within a further period of 28 days. Page 14
15 Gambling Duty At 2012 Setion Returns (1) Exept in the ase of an assessment of gambling duty or as otherwise provided by regulations, an operator liable to pay the duty must furnish to the Colletor a return for eah aounting period, to be furnished at the end of that aounting period ontaining suh information as the Treasury may by regulations presribe. (2) The Treasury may designate one of the operators forming part of a group operator as being responsible for submitting the return. (3) The Treasury may by regulations make provision about the return required under this setion. (4) The regulations may in partiular make provision about () (d) (e) (f) (g) liability to make a return; timing; ontent; methods of making (inluding provision to submit returns eletronially); delarations; authentiation; when a return is to be treated as made. 16 Relief for losses P1981/63/5AA (1) This setion applies if the amount of an operator s gambling yield is a negative amount. (2) The negative amount must be arried forward to the following aounting period and, to the extent that it does not exeed it, deduted from the amount of the operator s gambling yield for that period. (3) If the gambling yield for that following period is not a positive amount; or is less than the amount arried forward, the amount arried forward or, as the ase may be, the balane of it may be treated for the purposes of this setion as if it were a negative amount of gambling yield in that period. 17 Double duty relief (1) This subsetion applies where an operator proves to the satisfation of the Treasury that the operator has paid foreign gambling duty in respet of gambling that would, but for this setion, give rise to a liability to gambling duty. Page 15
16 Setion 18 Gambling Duty At 2012 (2) If subsetion (1) applies and the provisions of any order made under this setion are satisfied, the operator is entitled to relief in respet of gambling duty otherwise payable to be known as double duty relief. (3) However, gambling duty beomes payable in respet of any gambling in respet of whih any foreign gambling duty is repaid to the operator. (4) The Treasury may make an order presribing the further onditions that have to be satisfied before an operator is entitled to double duty relief. (5) The order may in partiular () (d) (e) presribe the ountries or territories whose gambling duty may be treated as foreign gambling duty; limit entitlement to double duty relief to the date of the ommenement of the order; presribe a minimum and maximum amount of double duty relief, either in monetary value or as a proportion of the operator s total liability to pay gambling duty over a presribed period; provide that the Colletor may harge suh amount as the Colletor onsiders reasonable for proessing an appliation for double duty relief; and enable the Colletor to speify the form and manner of appliations for double duty relief. 18 Regulations about payment of gambling duty The Treasury may by regulations () (d) (e) (f) (g) (h) provide for any payment of gambling duty to be made by eletroni means; require further information to be provided by persons from whom gambling duty may be reovered under setion 12(2); provide for the payment of any gambling duty due in respet of any gambling operation of a desription speified in the regulations to be deferred subjet to any onditions or requirements that may be imposed by or under the regulations; require payments to be made on aount of any gambling duty; provide for the methods of payment of gambling duty (inluding payments in different urrenies other than sterling); provide for the payment of gambling duty in instalments; make provision about when the payment of gambling duty is to be treated as made; provide for the realulation of gambling duty in speified irumstanes; Page 16
17 Gambling Duty At 2012 Setion 19 (i) (j) (k) (l) provide for the giving of seurity by means of a deposit or otherwise for gambling duty payable now and in the future and the onsequenes of failing to provide suh seurity; provide for the payment of gambling duty when a person eases to arry on business; provide for relief where money owing to operators is not reovered, where gambling is allowed for free or at a disounted rate or in other ases of overpayment of gambling duty; and provide for reords to be kept for the purposes of this At. 19 Colleting and enforing For the purpose of olleting and enforing gambling duty setions 121, 123 and 124A to 124G of the Customs and Exise Management At apply, subjet to suh modifiations as are presribed by order made by the Treasury, as if the operator were a revenue trader within the meaning of that At. 20 Reovery of overpaid gambling duty (1) Where a person pays to the Treasury an amount by way of gambling duty whih is not due to it, the Treasury is liable to repay that amount in suh irumstanes as the Treasury may by order presribe. (2) The Treasury is not required to make any suh repayment unless a laim is made to it in suh form as the Treasury determines and supported by suh doumentary evidene as may be presribed by it by regulations. (3) It is a defene to a laim for repayment that the repayment would unjustly enrih the laimant. (4) No laim for repayment may be made after the expiry of the period of 4 years beginning with the date of the payment or, if later, the date on whih the laimant (or, where the right to repayment has been assigned or otherwise transmitted, any predeessor in title of the laimant) disovered, or ould with reasonable diligene have disovered, that the amount was not due. (5) Exept as provided by this setion the Treasury is not liable to repay an amount paid to it by way of gambling duty by reason of the fat that it was not due to it Page 17
18 Setion 21 Gambling Duty At 2012 PART 4 ENFORCEMENT AND PROTECTION OF OFFICERS 21 General administration and enforement (1) The Treasury may make regulations providing for any matter appearing to it to be neessary for the administration or enforement of gambling duty or for the protetion of that revenue. (2) Regulations under this setion may in partiular inlude provision () (d) (e) (f) for the furnishing to suh persons, or displaying in suh manner, of suh information or reords relating to any gambling operation as the regulations may require; for the keeping, preserving and produing of aounts, reords or other douments by persons engaging in a gambling operation; for the inspeting of the aounts, reords and other douments of persons engaging or suspeted of engaging in a gambling operation, and of premises or equipment used or suspeted of being used by suh persons for or in onnetion with any gambling operation and of any other premises where any gambling operation is arried on; permitting any offier to enter on any premises used, or suspeted of being used, for or in onnetion with gambling and to inspet, remove and take opies of any books, reords, aounts or other douments whih relate or appear to relate to any gambling operation on those premises; requiring any person arrying on or suspeted of arrying on a gambling operation to produe speified books, reords, aounts or douments within a speified time; requiring information to whih the regulations relate to be produed in a form in whih it an be taken away and in whih it is visible and legible. 22 Seurity for protetion of revenue 1996/1/Sh 12 para 4 (1) The Treasury may, as a ondition of remitting or repaying gambling duty to any person, require the prodution of suh evidene relating to the duty as it may speify. (2) If it thinks it neessary for the protetion of the revenue, the Treasury may require, as a ondition of making any payment, the giving of suh seurity for the amount of the payment as appears to it appropriate. (3) If it thinks it neessary for the protetion of the revenue, the Treasury may require an operator to give seurity, or further seurity, for the payment of any gambling duty that is or may beome due. Page 18
19 Gambling Duty At 2012 Setion 23 (4) Seurity under subsetion (2) shall be of suh amount, and shall be given in suh manner, as the Treasury may determine. 23 Reovery of unpaid gambling duty (1) Gambling duty is reoverable as a ivil debt. (2) The Treasury may by regulations make provision () for authorising distress to be levied on the goods and hattels of any person refusing or negleting to pay gambling duty; for the disposal of any goods or hattels on whih distress is levied in pursuane of the regulations; and for the imposition and reovery of osts, harges, expenses and fees in onnetion with anything done under the regulations. (3) The provision that may be ontained in regulations under this setion may inlude, in partiular provision for the levying of distress, by any person authorised to do so under the regulations, on goods or hattels loated at any plae whatever (inluding on a publi highway); and provision authorising distress to be levied at any suh time of the day or night, and on any suh day of the week, as may be speified or desribed in the regulations. (4) Regulations under this setion may ontain suh inidental, supplemental, onsequential or transitional provision as the Treasury thinks fit. (5) The transitional provision that may be ontained in the regulations may inlude provision in onnetion with the oming into operation of the repeal by this At of any other power by regulations to make provision for or in onnetion with the levying of distress. 24 Treasury warrants 1996/1/Sh 12 para 6 (1) If a person neglets or refuses to pay gambling duty, or any amount reoverable as if it were gambling duty that he or she is required to pay under this At, the Treasury may by notie in writing require that person to pay suh gambling duty within 14 days of the delivery of the notie. (2) No notie may be served under subsetion (1) until 30 days after the gambling duty beomes due. (3) A notie issued under subsetion (1) must be served by sending it by post in a letter addressed to the person at the last or usual residene or plae of business of that person. (4) If the person on whom notie is served does not pay the sum due within the period of 14 days mentioned in subsetion (1), the Treasury may Page 19
20 Setion 25 Gambling Duty At 2012 issue to the appropriate Coroner a warrant in suh form as is determined by the Treasury. (5) A warrant issued under this setion shall be enforeable in the same manner as an exeution of the High Court. (6) Without limiting the generality of subsetion (5), setions 13 to 14A of, and Shedules 1 to 2A to, the Administration of Justie At 1981 apply, with the neessary modifiations, to the enforement of a warrant issued under this paragraph as they apply to the enforement of an exeution of the High Court. (7) This setion does not limit any other remedy available for the reovery of unpaid gambling duty. 25 Power to set aside Treasury warrants 1996/1/Sh 12 para 7 (1) Where the Chief Registrar is, on the appliation of a person named in a warrant issued under setion 24, satisfied that () the sum due under the warrant has been paid in full; or the notie issued under setion 24(1) was not served in the manner required by subsetion 24(3) of that setion; or there is an error on the fae of the warrant, the Chief Registrar may, on suh terms as he or she thinks fit, set aside the warrant. (2) If, on appliation under this setion, the Chief Registrar is satisfied that there is an error on the fae of the warrant, but that the appliant is not prejudied by it, the Chief Registrar may dismiss the appliation on suh terms as he or she thinks fit. (3) Whenever the Chief Registrar entertains a doubt as to any question of law arising in the ourse of any appliation under this setion, the Chief Registrar may refer the question to a Deemster for his or her opinion. (4) An appliation under this setion shall be made in writing to the Chief Registrar within 14 days of the date on whih the warrant first ame to the notie of the appliant and on reeipt of the appliation the Chief Registrar shall stay the enforement of the warrant and shall immediately give notie to the Treasury. (5) The appliation shall be in suh form and ontain suh information as the Chief Registrar may require. (6) The Chief Registrar may adopt any method of proedure whih he or she may onsider to be onvenient and to afford a fair and equal opportunity to the appliant and the Treasury to present their respetive ases. (7) An appliation under this setion may be determined without a hearing but where a hearing is held it shall be informal and in private. Page 20
21 Gambling Duty At 2012 Setion 26 (8) A deision of the Chief Registrar to set aside a warrant does not prejudie any gambling duty properly due under this At. (9) Where the Chief Registrar sets aside a warrant the Treasury is not prevented, exept in a ase to whih subsetion (1) applies, from issuing a fresh warrant in plae of that set aside; no person is liable for anything previously done in good faith under the warrant. 26 Protetion of offiers Where an offier takes any ation in pursuane of instrutions of the Treasury given in onnetion with the enforement of this At that would (without this setion) amount to an offene under any enatment relating to gambling, the offier is not be guilty of that offene. PART 5 MUTUAL ASSISTANCE AND INTERNATIONAL CO-OPERATION 27 Mutual assistane P1993/34/37 (1) Despite any obligation not to make dislosure that would otherwise apply, the Treasury may dislose any doument or information to any the following bodies for the purpose of assisting any of them in the performane of duties imposed by or under any enatment relating to gambling () (d) (e) (f) the Isle of Man Gambling Supervision Commission; the Finanial Supervision Commission; the Department of Eonomi Development; the Isle of Man Offie of Fair Trading; the Isle of Man Constabulary; and suh other body as is speified in an order made by the Treasury. (2) Despite any obligation not to make dislosure that would otherwise apply, any of the bodies mentioned in subsetion (1) may dislose any doument or information to the Treasury for the purposes of assisting it in the performane of its duties under this At. (3) Any doument or information that has been dislosed to a person by virtue of this setion must not be dislosed by the person exept to another person to whom (instead of the person) dislosure ould by virtue of this setion have been made; or Page 21
22 Setion 28 Gambling Duty At 2012 for the purpose of any proeedings onneted with the operation of this or any other enatment relating to gambling. 28 International o-operation (1) The Treasury may by order make provision for the exhange of douments or information obtained under this At or apable of failitating enforement of this At with a speified person or body outside the Island and for speified purposes relating to the prevention or investigation of rime. (2) If an order is made under subsetion (1), the Treasury must issue a ode of pratie relating to the exhange of suh douments or information. 29 International tax enforement arrangements (1) If the Treasury by order delares that arrangements relating to international tax enforement of a relevant tax whih are speified in the order have been made in relation to any ountry or territory outside the Island; and it is expedient that those arrangements have effet, those arrangements have effet (and do so in spite of anything in any enatment or instrument). (2) For the purposes of subsetion (1) arrangements relate to international tax enforement if they relate to any or all of the following () the exhange of douments or information foreseeably relevant to the administration, enforement or reovery of gambling duty or any foreign gambling duty; the reovery of debts relating to gambling duty or foreign gambling duty; the servie of douments relating to gambling duty or foreign gambling duty. (3) Where any arrangements have effet by virtue of this setion, no obligation of serey (whether imposed by statute or otherwise) prevents any minister, member or offier of a Department or any member of a Statutory Board, or person with responsibilities in any Department or Statutory Board, from dislosing to the Treasury or any offier any doument or information that is authorised to be dislosed in aordane with the arrangements to any authorised offier of the authorities of any ountry or the territory in relation to whih the arrangements have been made; or prevents the Treasury or any offier from dislosing to any suh authorised offier any doument or information whih is Page 22
23 Gambling Duty At 2012 Setion 30 authorised to be so dislosed in aordane with the arrangements. (4) But neither the Treasury nor any offier may make dislosure in pursuane of any arrangements having effet by virtue of this setion to any authorised offier of the authorities of any ountry or territory in relation to whih the arrangements have been made unless satisfied that the authorities of the ountry or territory onerned are bound by, or have undertaken to observe, rules of onfidentiality with respet to the information that are not less strit than those applying to it in the Island. (5) An order made under this setion revoking an earlier suh order may ontain any transitional provisions that appear appropriate. PART 6 LEGAL PROCEEDINGS 30 Offenes and penalties (1) A person who in onnetion with gambling duty, makes a statement that he or she knows to be false in a material partiular, or, with intent to deeive, produes or makes use of any book, aount, reord, return or other doument that is false in a material partiular; is knowingly onerned in, or in the taking of steps with a view to the fraudulent evasion, by the person or any other person, of gambling duty, ommits an offene and is liable (i) on onvition on information, to ustody for not more than 7 years, a fine, or both; (ii) on summary onvition, to ustody for not more than 6 months, a fine not exeeding 5,000, or both, and any equipment used or ash reeived in onnetion with the gambling in respet of whih duty was evaded or attempted to be evaded is liable to forfeiture. (2) A person who obstruts any offier in the exerise of his or her funtions in relation to gambling duty is liable on summary onvition to a fine not exeeding 5,000. (3) With a view to proteting the revenue derived from gambling duty, a person who onduts any business or ageny with respet to gambling; or knowingly issues, irulates or distributes, or has in the person s possession for that purpose, any advertisement or other doument inviting or otherwise relating to gambling, Page 23
24 Setion 31 Gambling Duty At 2012 ommits an offene and is liable (i) (ii) on onvition on information to a fine or, in the ase of a seond or subsequent onvition, to ustody for not more than one year, a fine, or both; on summary onvition to a fine not exeeding 5,000 or, in the ase of a seond or subsequent onvition, to ustody for a term not exeeding 3 months or to a fine not exeeding 5,000, or both. (4) However no offene is ommitted under subsetion (3) if the transation onerned () (d) is subjet to gambling duty; involves a liensed operator who pays a duty of exise in the United Kingdom; involves an operator who is liensed in a member State of the European Eonomi Area to undertake the transation or is exempt from being so liensed; or involves an operator in suh other ountry or territory as the Treasury may by order presribe who is so liensed or exempt. (5) A person who gambles or attempts to gamble, or sends or attempts to send an advertisement or other doument to the person, is not guilty of an offene by reason of thereby prouring or initing another person to ommit or aiding and abetting the ommission of, an offene under subsetion (3). 31 General provisions governing offenes (1) Criminal proeedings in respet of any ontravention of this At may not be ommened or ontinued if the Treasury has required a person to pay a ivil penalty in respet of suh ontravention. (2) No proeedings for an offene under this At may be ommened exept by the Treasury or by or with the onsent of the Attorney General. (3) Any doument purporting to be the onsent of the Attorney General for the ommenement of proeedings for an offene under this At and appearing to be signed by the Attorney General is admissible as prima faie evidene without further proof. 32 Liability of offiers of bodies orporate (1) Subsetion (2) applies if an offene under setion 30 (offenes and penalties) is ommitted by a body orporate and it is proved that an offier of the body authorised, permitted, partiipated in, or failed to take all reasonable steps to prevent the ommission of, the offene. (2) The offier, as well as the body, ommits the offene and is liable to the penalty provided for the offene. Page 24
25 Gambling Duty At 2012 Setion 33 (3) In this setion offier inludes () a diretor, seretary or other similar offier; a person purporting to at as a diretor, seretary or other similar offier; if the affairs of the body are managed by its members, a member. 33 Civil penalties If a person ontravenes any requirement imposed by or under regulations made under setion 18 or setion 21, unless those regulations provide otherwise, the ontravention attrats a penalty under setion 9 of the of the Finane At 1994 (of Parliament) (ivil penalties), as that setion applies to the Island from time to time. PART 7 GENERAL 34 Tynwald proedure (1) Regulations made under this At, apart from regulations made under setion 8(8), must be laid before Tynwald as soon as pratiable after they are made. (2) Regulations made under setion 8(8) and any order made under this At (exept an order appointing a day for the ommenement of any provision of this At) shall not ome into operation unless approved by Tynwald. 35 Finanial provision There shall be paid out of monies provided by Tynwald any inrease in the expenses of the Treasury whih are attributable to this At. 36 Amendment of enatments (1) Shedule 1 has effet. (2) The Treasury may, by order, amend any enatment of the United Kingdom relating to exise matters, as it applies to the Island, so as to give effet to this At. 37 Enatments repealed Shedule 2 has effet. Page 25
27 Gambling Duty At 2012 SCHEDULE 1 SCHEDULE 1 [Setion 36] AMENDMENT OF ENACTMENTS 1 Pool Betting (Isle of Man) At 1961 (1) The Pool Betting (Isle of Man) At is amended as follows. (2) In setion 2(7) for Part and the Shedule substitute setion. (3) In setion 5(1) for Loal Government Board (hereinafter in this At referred to as the Board ) substitute Isle of Man Gambling Supervision Commission onstituted under the Gambling Supervision At (in this At alled the Commission ). (4) In the following provisions for Board wherever ourring substitute Commission setion 5(2), (2A), (3), (4), (5) (7 and (8); setion 6(1), (2) and (3); () setion 8(5) and (8); (d) setion 9(1)(), (3) and (4); (e) setion 12(2); (f) setion 13. (5) In setion 8(2) for pool betting duty substitute gambling duty (6) In setion 15(1) after paragraph insert (aa) gambling duty means the duty payable in aordane with the Gambling Duty At 2012; ; in paragraph (ab) for pool betting duty substitute gambling duty. 2 Gaming, Betting and Lotteries At 1988 In Shedule 1 to the Gaming, Betting and Lotteries At 1988 in paragraph 1 after the definition of the olletor insert gambling duty means the duty payable in aordane with the Gambling Duty At 2012; ; in paragraphs 10(2) and 17(5) for the general betting duty substitute gambling duty. 3 XIX p Page 27
28 SCHEDULE 1 Gambling Duty At Online Gambling Regulation At 2001 In setion 11(6) of the Online Gambling Regulation At for online gambling duty substitute gambling duty payable in aordane with the Gambling Duty At Page 28
29 Gambling Duty At 2012 SCHEDULE 2 SCHEDULE 2 [Setion 37] REPEALS Referene Short Title Extent of repeal or revoation XIX p. 317 Pool Betting (Isle of Man) At 1961 Part I apart from setion 2. Setion 15(1)(d), (g) and (h). The Shedule. XIX p Pool Betting (Isle of Man) At 1965 The whole At. XXI p. 220 Betting At 1970 The whole At. XX1 p. 354 Pool Betting (Isle of Man) At 1970 The whole At Gambling Laws (Amendment) At Customs and Exise Management At Gaming, Betting and Lotteries At Online Gambling Regulation At Gaming, Betting and Lotteries (Amendment) At 2001 In Shedule 2, the entries relating to setion 4(3) and of the Pool Betting (Isle of Man) At Shedule 4 paragraph 1. Shedule 7 paragraph 4. Setion 3(6), 5(3) and (6) and 14(2). Setion 10. SD 641/08 Online Gambling Duty Regulations 2008 The whole Regulations. Printed (by Authority) by the Isle of Man Post Offie Print Order Number: Page 29
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