S.I. No. 494/1997:

IRISH HORSERACING INDUSTRY ACT, 1994 RACE COURSES PAYMENT OF LEVIES ON COURSE BETS) AMENDMENT) REGULATIONS, 1997

IRISH HORSERACING INDUSTRY ACT, 1994 RACE COURSES PAYMENT OF LEVIES ON COURSE BETS) AMENDMENT) REGULATIONS, 1997

ARRANGEMENT OF ARTICLES

RACECOURSES (PAYMENT OF LEVIES ON COURSE BETS) (AMENDMENT) REGULATIONS 1997.

The Irish Horseracing Authority in exercise of the powers conferred upon it by sub-section (1) of Section 55 of the Irish Horseracing Industry Act, 1994 hereby makes the following Regulations:--

1. ( a ) These Regulations may be cited as the Racecourses (Payment of Levies on Course Bets) (Amendment) Regulations, 1997.

( b ) These Regulations shall come into operation on the 1st day of January, 1998.

2. ( a ) "The Principal Regulations" when used in these Regulations means the Racecourses (Payment of Levies on Course Bets) Regulations, 1995.

( b ) "week" when used in these Regulations means a week ending at midnight on Sunday.

( c ) Regulations 2(a)--(f) (inclusive) of the Principal Regulations shall apply also to the interpretation of these Regulations.

( d ) Nothing in these Regulations shall prejudice the powers and entitlements of the Authority under the Act.

3. ( a ) The Authority may, by written request to a bookmaker, require levies on bets entered into by a bookmaker at a race meeting, calculated in accordance with the Principal Regulations, to be paid to the Authority by means of direct debit from a bank account in the name of the bookmaker.

( b ) Where payment of levies is required by direct debit in accordance with subparagraph (a) of this Regulation, the Authority shall issue bookmakers with a statement following the end of every week ("the Statement") which shall be based on the holding returns submitted by the bookmaker to the Authority or its representatives in respect of bets accepted during that week and which shall show the amount of levy payable by the bookmaker.

( c ) Within eighteen days of the end of the week to which the Statement refers, the bank account of the bookmaker shall be debited with the aggregate amount of the levy shown by the Statement to be owing by the bookmaker to the Authority less any cash received by the Authority in respect of the levy referred to in the Statement within 7 days of the end of the week to which the Statement refers.

( d ) The Statement shall be binding on the bookmaker to whom the Statement is issued unless the bookmaker notifies the Authority within five days of the end of the week to which the Statement refers that the Statement contains an error. Upon receipt of written notification from a bookmaker that a Statement contains an error, the Authority shall, if it is satisfied that the Statement was in error, issue a new Statement to which these Regulations will apply, mutatis mutandis, as if the new Statement had been issued on the date on which the original Statement was issued.

( e ) The rate of levy payable under this Regulation shall be (i) in relation to bets placed on home events, 5 per cent of the amount of the bet or such other percentage as the Authority, with the consent of the Minister, may from time to time prescribe and (ii) in relation to bets placed on away events, the same rate of levy as that rate of excise duty which would apply under Section 24 of the Finance Act, 1926 (as amended by Section 31 of the Finance Act, 1985 ) to such bet if it was placed other than at a racecourse.

4. ( a ) If the amount of a bet accepted by a bookmaker has not been and is not in his opinion likely to be collected by him he may make to the Authority in Form 6 a claim for a return or remission of the levy chargeable in respect of the bet.

( b ) When a bookmaker under paragraph (a) of this Regulation makes a claim for the refund or remission of the levy chargeable in respect of a bet he shall retain for inspection all records and documents in his possession and relating to the bet until such time as the claim has been determined by the Authority.

( c ) The Authority may, at its discretion and subject to such conditions (if any) as it thinks fit to impose, refund or remit the whole or part of the levy to which a claim under paragraph (a) of this Regulation relates.

( d ) If at any time after the levy chargeable on a bet accepted by a bookmaker has been remitted or refunded under this Regulation the amount of the said bet or a portion thereof is collected by the bookmaker, he shall pay to the Authority the levy in respect of such amount or portion.

5. ( a ) Form 2a and Form 2c attached to the Principal Regulations are each hereby replaced for all purposes of the Principal Regulations and these Regulations by Form 2a attached to these Regulations.

( b ) Form 3b attached to the Principal Regulations is hereby replaced by Form 3b attached to these Regulations.

6. The Principal Regulations are hereby amended as follows:

( a ) by deleting the words "Form 2" in the definition of "standard sheet" in Regulation 2(a) of the Principal Regulations and inserting the words "Form I" in their place;

( b ) by deleting the words "if the evidence" in paragraph (c) of Regulation 9 and inserting the words "or if the evidence" in their place.

( c ) Regulations 8(a), 18(a), 19(a), 19(b) and 27(b)(2) and 27(b)(3) of the Principal Regulations shall not apply where payment of levy is made in accordance with Regulation 3 of these Regulations by direct debit.

( d ) the requirement under Regulation 9(a) of the Principal Regulations in relation to Form 3 (a) shall not apply where payment of levy is made in accordance with Regulation 3 of these Regulations by direct debit.

Given under the Seal of the Authority this 9th day of December 1997

Edmund Browne

Member of the Authority

Patrick Walsh,

Secretary of the Authority

Form 3b

IRISH HORSERACING INDUSTRY ACT, 1994

RETURN OF BETS AND LEVIES PAYABLE PURSUANT TO SECTION 54(l)(b)(i) OF THE ACT (HOME EVENTS ONLY)

Name of Bookmaker: ________ Address: ___________ Permit No: _______ Return for Week Ending Sunday __ day of _______ Year ____

A. RETURN OF ALL BETS LAID OFF WITH OTHER COURSE BOOKMAKERS

B. RETURN OF ALL BETS ACCEPTED FROM OTHER COURSE BOOKMAKERS

C. RETURN OF BETS WHICH BECAME VOID (See note below)

I certify that the above are full and true returns of the bets laid off by me with other course bookmakers, bets accepted by me from other course bookmakers and void bets at race meetings during the above week and that such void bets are not due to the mutual consent of the parties of the bets.

Date: ______ day of ________ Year _______  _________________

                   (Signed by Bookmaker)

Form 6

IRISH HORSERACING INDUSTRY ACT, 1994

APPLICATION FOR REPAYMENT OF LEVY PAID OR REMISSION OF LEVY CHARGEABLE ON UNCOLLECTED BETS

Return of bets on which the levy has been paid by the bookmaker or is chargeable thereon and which have not been or are not likely to be collected by him.

I, _________ of _________________ Permit Number ___________ hereby apply to the Irish Horseracing Authority (a) for the repayment of the levy amounting to £ paid by me and/or (b) the remission of the levy amounting to £ not paid by me which is chargeable on above bets which were not collected or are not likely to be collected for the reasons stated in Column 6 and in the documents attached.

I declare that the return above is a true statement of such uncollected bets and I hereby undertake if such bets or any portion thereof are subsequently recovered by me to pay to the Authority the amount of the levy on such bets or portion of bets.

Dated this ______ day of ________ Year _______  ________________

                    (Signed by Bookmaker)

NOTE: The reasons should be briefly set out in Column 6 and a reference given to the documents which should be attached as evidence that the bet was not collected or was not likely to be collected.