Chapter III.

Levies on Bookmakers in Respect of Course Bets.

27. —(1) Every person who, as a licensed bookmaker, enters into a course bet on or after the commencement of this section shall pay to the Board a levy calculated at the rate of the prescribed percentage for the time being of the amount of such course bet.

(2) For the purposes of this section the amount of a course bet shall be taken to be the sum which, by the terms of the bet, the bookmaker by whom it is entered into, will be entitled to receive, retain or take credit for if the event the subject of the bet is determined in his favour.

(3) Whenever it is proved to the satisfaction of the Board that a course bet in respect of which a levy is payable has become void for any reason other than the mutual consent of the parties thereto or that the amount of the course bet in respect of which a levy is payable has not been and is not likely to be collected by the bookmaker, the Board may, subject to such conditions as it thinks fit to impose, either (as the case may require) repay the levy paid or remit the levy chargeable in respect of such course bet.

(4) Every person who fails or neglects to pay any sum payable by him in respect of a levy shall (without prejudice to proceedings under subsection (5) of this section) be guilty of an offence under this section and shall be liable on summary conviction thereof to a fine not exceeding one hundred pounds.

(5) Every levy payable by any person shall (without prejudice to proceedings under subsection (4) of this section) be recoverable from that person by the Board as a simple contract debt in any court of competent jurisdiction.

(6) The Board may, with the consent of the Minister, make regulations in relation to the percentage (which shall not exceed five per cent.) referred to in this section as prescribed.

28. —(1) The Board may, with the consent of the Minister, make regulations for securing the payment of levies and generally for carrying the provisions of this Chapter in relation to levies into effect and in particular for—

(a) requiring bookmakers who are liable to pay levies—

(i) to enter, in the prescribed manner and at the prescribed time, particulars of all course bets in the prescribed records,

(ii) to retain such records for the prescribed time,

(iii) to send, on the request of the Board, such records to the Board for their inspection,

(iv) to furnish copies of such records to the Board at such time or times as may be prescribed;

(b) the supply, use and supervision of levy paid betting sheets and the making of refunds in respect of unused or partly used such sheets;

(c) entering into arrangements by the Board with and taking security from bookmakers desiring to pay levies on the basis of returns furnished by them;

(d) the granting to bookmakers by the Board of remissions or refunds (as the case may require) of a levy in cases in which the whole or any part of the contingent liability of a bookmaker in respect of a course bet made, laid or otherwise entered into by him is shown to the satisfaction of the Board to have been transferred to another bookmaker by means of a fresh bet made, laid or otherwise entered into by the first-mentioned bookmaker with the second-mentioned bookmaker.

(2) If any person—

(a) contravenes or fails to comply with a regulation under this section, or

(b) makes, in any record kept in pursuance of any regulation under this section, any false entry with regard to a course bet,

that person shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a fine not exceeding one hundred pounds.

29. —(1) An authorised officer of the Board may (subject to the production by him if so required of his authority in writing as such authorised officer) at any time enter any premises in which the business of bookmaking is carried on and there search for, inspect and take copies of or extracts from any documents there found relating or believed by such authorised officer to relate to course bets entered into by the person engaged in the said business and may require any person found in such premises to produce all documents in such premises relating to such course bets.

(2) Every person who resists, obstructs or impedes an authorised officer of the Board in the exercise of any power conferred on him by this section or refuses without lawful or sufficient excuse to produce any document which he is required by an authorised officer of the Board under this section to produce shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a fine not exceeding fifty pounds.

30. —(1) Where an authorised officer of the Board observes that a person is engaged in or carrying on the business of bookmaker on any authorised racecourse or in the precincts thereof, he may (subject to the production by him if so required of his appointment as such authorised officer) require that person to produce to him forthwith, and permit him to inspect and take copies of, or extracts from, any document then in that person's possession and used for the purpose of such business.

(2) Every person who fails or refuses to do anything which he is required under subsection (1) of this section by an authorised officer of the Board to do shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a fine not exceeding fifty pounds.