Section 164 — Finance Act 2014: Registration

Registration 164 1 The Commissioners must maintain the following registers—

a a register of persons who, by virtue of being bookmakers, being treated by section 133 as bookmakers or providing facilities for making bets, are (or may become) liable to pay general betting duty, b a register of persons who, by virtue of being bookmakers, are (or may become) liable to pay pool betting duty, and c a register of persons who, by virtue of entering into arrangements for chargeable persons to participate in remote gaming, are (or may become) liable to pay remote gaming duty.

2 A person falling within any paragraph of subsection (1) may not carry on an activity by virtue of which the person falls within that paragraph without being registered in the register maintained under that paragraph.

3 The Commissioners may make regulations about registration; in particular, the regulations may include provision about—

a the procedure for applying for registration (including provision requiring applications to be made electronically);

b the timing of applications (including provision for applications to be made and determined before 1 December 2014);

c the information to be provided;

d notification of changes;

e de-registration;

f re-registration after a person ceases to be registered.

4 The regulations may require a person registered under this section to give notice to the Commissioners before applying for a remote operating licence.

5 The regulations may permit the Commissioners to impose conditions or requirements on persons registered under this section.

6 The regulations may include provision for the registration of groups of persons; and may provide for the modification of provisions of this Part in their application to groups.

7 The modifications may, for example, include a modification ensuring that each member of a group will be jointly and severally liable for the duty payable by any member of the group.