Gambling Key issues Consequently, operators are required to access gambling services) to to verify whether their customers are their licensed status with the ‘UK persons’ as defined under the Commission. This provides consumers Finance Act 2014. For the purposes and those who feature gambling- of UK gaming taxes, a ‘UK person’ related advertising with the option will be: to check whether operators are an individual who usually lives properly licensed. in the UK, or The Commission requires under a body corporate which is legally its Licence Conditions and Codes constituted in the UK. of Practice (known as the LCCP), that gambling operators wishing Online gambling operators which to advertise must comply with the intend to carry on a regulated advertising rules. These rules are activity with UK customers must written and maintained by the register with HMRC for relevant taxes, Committee of Advertising Practice submit regular returns and pay the (CAP) and enforced by the UK’s required tax. If an operator fails to Advertising Standards Authority comply with the tax regime, is late (ASA). They cover the content making payment or makes mistakes, and placement of marketing HMRC may charge a penalty and/or communications and ensure that interest on unpaid amounts. gambling-related advertising is socially responsible, with particular Advertising online gambling regard to the need to protect The Act requires that only children, young persons and other gambling operators licensed by vulnerable persons from being the Commission can advertise to harmed or exploited. The rules consumers in Great Britain or offer provide, for example, that no-one gambling services to them. Licensed who is or seems to be under 25 years operators which offer gambling are old may be featured in a gambling under an obligation to show a link (on communication. all webpages that are used 141