14 General betting duty: overseas bet-brokers

14  General betting duty: overseas bet-brokers

(1)     In Part 1 of the Betting and Gaming Duties Act 1981 (betting duties), after section 9 (prohibitions for protection of revenue) insert—

“9´¡

Further prohibitions for protection of revenue: overseas bet-brokers

(1)     A person shall be guilty of an offence if—

(a)     he knowingly issues, circulates or distributes in the United Kingdom, or has in his possession for that purpose, any advertisement or other document inviting the use of or otherwise relating to bet-broking services, and

(b)     any person providing any of the bet-broking services concerned—

(i)     is outside the United Kingdom, and

(ii)     provides them in the course of a business.

(2)

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