S.I. No. 47/1984:

BETTING DUTY (OFFICIAL SHEETS) (AMENDMENT) REGULATIONS, 1984.

BETTING DUTY (OFFICIAL SHEETS) (AMENDMENT) REGULATIONS, 1984.

The Revenue Commissioners in exercise of the powers conferred on them by section 25 of the Finance Act, 1926 (No. 35 of 1926), and section 30 of the Finance Act, 1929 (No. 32 of 1929), hereby make the following Regulations:--

1. These Regulations may be cited as the Betting Duty (Official Sheets) (Amendment) Regulations, 1984.

2. The Interpretation Act, 1937 (No. 38 of 1937), applies to these Regulations.

3. These Regulations shall come into operation on the 27th day of May, 1984.

4. The Betting Duty (Official Sheets) Regulations, 1934 (S.R. & O.,No. 114 of 1934), are hereby amended by--

(a) the substitution for Regulation 3 of the following Regulation:

"3. A bet, other than a bet that is made by letter, telegram, or telephone, shall not be accepted in the registered bookmaking office unless it is made by means of a written slip or voucher, completed in duplicate, and bearing full particulars of the bet.",

(b) the substitution for Regulation 4 of the following Regulation:

"4. Every slip, voucher, letter or telegram on or by means of which a bet is made shall immediately on acceptance of the bet be marked indelibly by the bookmaker with the date and time of acceptance and a number in a consecutive series, and, in the case of a bet made by handing in a slip or voucher, the duplicate of the slip or voucher bearing the same number shall then be issued to the person handing in the slip or voucher.", and

(c) the insertion of the following Regulation after Regulation 22:

"23. Where, as respects any class of persons, the Commissioners by special authority so allow, and subject to any conditions which they may think fit to impose, compliance, in whole or in part, with any of these Regulations shall not be required.".

GIVEN this 17th day of February, 1984.

P. F. CURRAN,

Revenue Commissioner.

EXPLANATORY NOTE.

These Regulations amend the Betting Duty (Official Sheets) Regulations, 1934 to provide for the requiring of a duplicate of a slip or voucher.