Football Pool Betting Tax (CAP. 174 1

CHAPTER 174

THE FOOTBALL POOL BETTING TAX ACT

Arrangement of Sections
Section

1. Short title.
2. Interpretation.
3. The football pool betting tax.
4. Persons to pay tax.
5. Tax payable when stake paid to pools agent.
6 . Rate of tax.
7. Offences
8. Powers of Commissioner.
9. Pools agent must furnish information and keep records.

10. Tax to be forwarded to Commissioner.
11. Minister's power to make regulations.
12. Other offences.

FOOTBALL POOL BETTING TAX

(6th May, 1975)

1. This Act may be cited as the Football Pool Betting short title.
Tax Act.

2. For the purposes of this Act- Interpretation.

"Commissioner" means the person for the time being
performing the duties of Commissioner of Inland
Revenue and includes any officer duly authorised
to act on his behalf;

LAWS OF ANTIGUA AND BARBUDA

2 CAP. 174) Football Pool Betting Tax

"football pool betting" means where a number of per-
sons make bets on the outcome of football
matches-

(a) on terms that the winnings of such of those per-
sons as are winners shall be, or be a share of, or be
determined by reference to, the stake money paid or
agreed to be paid by those persons, whether the bets
are made by means of filling up and returning coupons
or other printed or written forms, or otherwise
howsoever; or

( 6 ) on terms that the winnings of such of those per-
sons as are winners shall be, or shall include, an amount
(not determined by reference to the stake money paid
or agreed to be paid by those persons) which is divisi-
ble in any proportions among such of those persons as
are winners: or

(c) on the basis that the winners or their winnings
shall, to any extent, be at the discretion of the promoter
or some other person and "football pool bet" shall be
construed accordingly;

"promoter" means the person to whom the persons
making the bets look for the payment of their win-
nings, if any.

The pool 3. ( 1 ) A football pool betting tax shall be charged
betting tax.

under the provisions of the Act in respect of football pool
betting.

(2) The football pool betting tax shall be under the care
and management of the Commissioner who may do all such
acts as may be deemed necessary and expedient for raising,
collecting receiving and accounting for the tax.

(3) All money collected or received for or on account
of the tax shall be paid into the Consolidated Fund.

Persons to pay
tax.

4. (1) The tax imposed in this Act shall be payable
by the person making the football pool bet.

LAWS OF ANTIGUA AND BARBUDA

Football Pool Betting Tax (CAP. 174 3

(2) The tax imposed by this Act shall be collected by
the pools agent who shall account to the Commissioner for
sums collected by him.

(3) A "pools agent" for the purposes of this Act means
a person who distributes and ingathers coupons in relation
to football pool betting and who transmits, sends or forwards
the football pool bets and coupons to the promoter.

(4) A person who completes a coupon and transmits
it and the stake money in connection with football pool bet-
ting to the promoter shall be deemed to be a pools agent
for the purposes of this Act.

5 . The tax imposed by the Act is due and payable Tax payable
when stake paid when the money stake in the football pool betting to which to pools agent.

it relates is paid to the pools agent.

6. The tax imposed by this Act shall be an amount Rate of tax.
equal to fifteen per cent of the stake money paid.

7. (1) In any case where the tax imposed by this Act Offences.
is due and payable and is not paid, the person by whom
the tax is payable shall be guilty of an offence against the
Act and be liable on summary conviction to a fine of seven
hundred and fifty dollars and imprisonment for three months.

(2) In any case where a pools agent fails to account for
sums collected by him under the provisions of this Act he
shall be liable on summary conviction to a fine of three thou-
sand dollars and imprisonment for six months.

8. (1) Where it appears to the Commissioner that a
person may be liable to pay or account for the tax imposed
inder t h i s - ~ c t , he may kequire such person to attend and
answer such questions as the Commissioner deems necessary.

(2) Where a person fails to attend or where a person
attends and fails to answer any relevant question or where
a person gives a false or misleading answer, such person shall
be guilty of an offence under this Act and be liable on sum-
mary conviction to a fine of three hundred dollars and
imprisonment of one month.

LAWS OF ANTIGUA AND BARBUDA

CAP. 174) Football Pool Betting Tax

Assessments.

Pools agent must
furnish
information and
keep records.

Tax to be
forwarded to
Commissioner.

Minister's power
to make
regulations.

(3) The Commissioner may whenever he has reasonable
grounds to suspect that a person is liable to pay the tax
imposed by this Act issue a notice assessing the amount due
by such person.

(4) The Commissioner shall vary the amount of the
assessment if within 14 days of his issuing the assessment
the person to whom it is directed proves to the satisfaction
of the Commissioner that the amount should be varied.

9. (1) Any person acting or carry on business as a
pools agent at the commencement of this Act shall within
seven days thereof, and any person who intends to act or
carry on business as a pools agent shall not less than seven
days before he begins so to act or carry on such business,
notify the Commissioner in writing to that effect.

(2) Every pools agent shall-

(i) keep such books records and accounts in rela-
tion to his activities as a pools agent as the
Commissioner may direct;

(ii) keep such books, records and accounts for at
least six months so that he may produce them
to the Commissioner, if so required;

(iii) produce to any officer authorised in that
respect by the Commissioner any such books
specified by the Officer, and any employee or
servant of such person shall do likewise.

10. Every agent shall not more than seven days after
the tax becomes due and payable transmit to the Commis-
sioner a sum equal to the sum due together with a note of
the total sum forwarded to the promoter and the names of
the persons making the bets on whose behalf the entries were
transmitted; whereupon the Commissioner shall issue his
receipt for such sum which shall be sufficient evidence of
payment to him of the tax.

1 . The Minister shall have power to make regula-
tions to give effect to the terms of the Act or in matters con-
nected therewith.

LAWS OF ANTIGUA AND BARBUDA

Football Pool Betting Tax (CAP. 174 5

12. Where any person fails to comply with any duty Other offences.
imposed on him by any section of the Act for which no other
penalty has been specified, he shall be guilty of an offence
and shall on summary conviction be liable to a fine of three
hundred dollars and one month's imprisonment.