Section 189 — Finance Act 2014: Other definitions

Other definitions 189 In this Part— “ betting facilities ” means facilities for receiving or negotiating bets or conducting pool betting operations; “ bookmaker ” means a person who— carries on the business of receiving or negotiating bets or conducting pool betting operations (whether as principal or agent and whether regularly or not), or holds himself or herself out or permits himself or herself to be held out, in the course of a business, as a person within paragraph (a); “ the Commissioners ” means the Commissioners for Her Majesty's Revenue and Customs; “ operator ”, in relation to bets made by means of a totalisator, means the person who, as principal, operates the totalisator; “ promoter ”, in relation to any betting, means the person to whom the persons making the bets look for the payment of their winnings, if any; “ remote operating licence ” has the same meaning as in the Gambling Act 2005 (see section 67 of that Act); “ winnings ”, in relation to any betting, includes winnings of any kind, and references to amount and to payment in relation to winnings are to be read accordingly.