s 4 Bookmakers’ licence duty
(1) No person shall carry on bookmaking in any enclosure on a licensed track at a dog race-meeting at which a totalisator is operated unless he has taken out an excise licence authorising him to carry on bookmaking in that enclosure at that meeting. (2) There shall be charged on any such licence as aforesaid a duty of excise, to be known as the bookmakers’ licence duty, which, subject to any order for the time being in force under section 9 of the Finance Act 1961, shall be of an amount determined in accordance with the following Table. D2 TABLE For a track A licence authorising where the the bookmaker Amount of duty public is to carry on on the licence admitted to bookmaking in 1. 2. 3. 4, A single enclosure | The enclosure £12 ——$________—— Where there are to Two enclosures and The cheaper enclosure £6 be ont ne races than t no more The dearer enclosure £24 ing an additional | _______—_ amount of one- The cheapest enclosure £6 eighth of the amount in the More than two en- | The cheapest but one | £18 third column for closures enclosure each race in excess of eight. Any other enclosure £48 (3) If any person carries on bookmaking in contravention of subsection (1) of this section, he shall be liable to a penalty of two hundred pounds ; and in any proceedings under this subsection the burden of proof that the person from whom the penalty is sought to be recovered took out a licence for the meeting in question authorising him to carry on bookmaking in the enclosure in question shall lie on that person. (4) The supplementary provisions set out in Schedule 2 to this Act shall have effect with respect to the bookmaker’s licence duty. (5) For the purposes of this section and the said Schedule 2— (a) the expression “enclosure” means a part of a licensed track to which the public is admitted to see the races, and one part of a track shall be treated as being in the same enclosure as another part of that track, or as being in a cheaper or dearer enclosure than that other part, according as the highest charge made to members of the public for admission to that one part of the track is the same as, or less or greater than, the highest charge made to members of the public for admission to that other part of the track; (b) the fact that any particular enclosure is, as a temporary measure, closed to the public for any particular meeting or part of a meeting shall not affect any question as to how many enclosures there are on the track or as to which is the cheaper or cheapest ; (c) any reference to a meeting at which a totalisator is operated shall be construed as a reference to a meeting on a licensed track at which a totalisator is operated for the whole or any part of the meeting ; (d) a meeting on a track shall be treated as terminated at the time when the public are required to leave the enclosures on the track and, accordingly, any races held on the track after that time shall be treated as held at another meeting.