• the implications for the laws on terrestrial gambling. For example, if Internet casinos were to be allowed to accept credit cards, should the ban on their use in land-based casinos be lifted?

• any tax regime would need to minimise the incentive for operators and players to resort to off-shore alternatives.

• if Internet gambling is allowed, can it be offered in public places such as Internet cafˆms; and, if not, how do you stop it?

• how are age restrictions to be enforced?

• should Internet gambling operators, if permitted to establish sites in Britain, be restricted to British resident players (following the practice in some European countries) or allowed to offer their services world-wide (as is happening in Australia)?

The Board would welcome comments on the desirability, feasibility and costs of the options listed and any other observations which respondents might wish to make. Replies should be sent to the Board by 17 December 1999 at the latest.