s 2 Prohibition certain protection of pool betting duty
(1) With a view to protecting the revenue derived from the pool betting duty, any person who— of (a) conducts in Great Britain any business or agency for the negotiation, receipt or transmission of bets to which this section applies ; or (b) knowingly issues, circulates or distributes in Great Britain, or has in his possession for that purpose, any advertisement or other document inviting or otherwise relating to the making of such bets, shall be guilty of an offence. (2) This section applies to all bets made by way of pool betting except— (a) bets in the case of which, being bets made otherwise than by means of a totalisator— (i) the promoter of the betting is in Great Britain or (ii) the promoter of the betting is in Northern Ireland and the bets are such as to be chargeable with a duty corresponding to the pool betting duty under an Act of the Parliament of Northern Ireland ; or (ii) the promoter of the betting is in the Isle of Man and the bets are such as to be chargeable with a duty imposed by or under an Act of Tynwald and corresponding (both as to rate of duty and otherwise) with the pool betting duty; (b) bets made by means of a totalisator situated in Great Britain. (3) A person guilty of an offence under this section shall be liable— (a) on summary conviction, to a penalty not exceeding one hundred pounds or, in the case of a second or subsequent conviction, to imprisonment for a term not exceeding three months or to a penalty not exceeding two hundred pounds or to both; or (b) on conviction on indictment, to a penalty not exceeding five hundred pounds or, in the case of a second or subsequent conviction, to imprisonment for a term not exceeding one year or to a penalty not exceeding seven hundred and fifty pounds or to both; and for the purposes of this subsection a conviction for an offence under section 5 of the Finance Act 1952 shall be deemed to have been a conviction for an offence under this section. (4) A person who makes or tries to make a bet by way of pool betting, or who gets or tries to get any advertisement or other document given or sent to him, shall not be guilty of an D offence by reason of his thereby procuring or inciting some other person to commit, or aiding or abetting the commission of, an offence under this section.