The Isle of Man has taken significant steps in establishing itself as a world-class online gaming jurisdiction. The recent introduction of new regulations , the ability to advertise and market online gaming in the UK, along with a competitive tax regime, make this a key jurisdiction for operators considering obtaining an online gaming licence.

This report provides a comprehensive summary and analysis of all the significant laws which make up the gambling sector on the island with emphasis on online gaming. In addition it outlines the anti-money laundering measures that are required to be undertaken by operators.

The report has been reviewed and approved by the Isle of Man Gambling Supervision Commission and is a crucial reference for all operators and regulators and lawyers who have interest in the jurisdiction. It is also updated regularly with the assistance of the Commission.

Table of Contents

1. Background

2. Regulatory Environment

2.1 Online Gaming

2.1.1 The OGR Act
2.1.2 The Online Gambling Duty Regulations
2.1.3 The Online Gambling (licence fees) Order 2004
2.1.4 The Online Gambling (Registration and Accounts) Regulations 2007
2.1.5 The Online Gambling (Advertising) Regulations 2007
2.1.6 The Online Gambling (Advertising) (Overseas) Regulations 2007
2.1.7 The Online Gambling (prescribed descriptions) Regulations 2007
2.1.8 The Online Gambling (Systems Verification) Regulations 2007
2.1.9 The Online Gambling (Disaster Recovery)(no2) Regulations 2007
2.1.10 The Online Gambling (Transitional Arrangements) Regulations 2007
2.1.11 The Application Process for an Online Gaming Licence

2.2 The Gaming, Betting and Lotteries Act 1988

2.2.1 Gaming
2.2.2 Betting
2.2.3 Lotteries

2.3 Controlled Machines

2.4 Casino

3. Money Laundering

4. Recent Developments

5. Legislation

5.1 Relating to Online Gambling
5.2 Relating to Gaming Betting and Lotteries
5.3 Relating to Controlled machines
5.4 Relating to Casino
5.5 Relating to Money Laundering