S.I. No. 113/1934 - Betting Duty (Certified Returns) Regulations, 1934.

STATUTORY RULES AND ORDERS. 1934. No. 113.

BETTING DUTY (CERTIFIED RETURNS) REGULATIONS, 1934.

MADE UNDER SECTION 25 of THE FINANCE ACT, 1926 .

The Revenue Commissioners, in exercise of the powers conferred on them by Section 25 of the Finance Act, 1926 , and Section 30 of the Finance Act, 1929 , and of every and any other power them in this behalf enabling, hereby make the following regulations:—

1.—(1) These regulations may be cited as "the Betting Duty (Certified Returns) Regulations, 1934."

(2) In these regulations, unless the context otherwise requires, the following expressions shall have the meanings hereinafter respectively attached to them, that is to say:—

"Commissioners" means the Revenue Commissioners;

"Officer" means Officer of Customs and Excise;

"Official Betting Sheet" means an official taxpaid betting sheet supplied by the Commissioners;

"duty" means the duty on bets;

"proprietor" means the person entitled to the exclusive occupation of the premises in relation to which the word is used, and, where the context so admits, includes a number of persons jointly so entitled.

(3) The Interpretation Act, 1923 (No. 46 of 1923) applies to the interpretation of these regulations in like manner as it applies to the interpretation of an Act of the Oireachtas.

(4) These regulations shall come into operation on the eighteenth day of June, 1934.

(5) The Betting Duty Regulations, 1926, in so far as they relate to bookmakers paying duty on the basis of certified returns are hereby rescinded as from the eighteenth day of June, 1934.

2. If any bookmaker desires to make an arrangement approved by the Commissioners to dispense with the use of Official Betting Sheets and to pay the duty on bets on the basis of certified returns, he shall make application in writing to the Commissioners.

3. Any application made under number 2 of these regulations shall specify such particulars as shall be required by the Commissioners and in particular:—

(1) the address of the registered bookmaking office of the bookmaker in respect of which the application is made;

(2) the address of the registered bookmaking office in the returns from which bets accepted at any place other than a registered bookmaking office are to be included;

(3) where the bookmaker is not the proprietor of a registered bookmaking office, the address from which the returns of bets will be made.

4. On such security being given as the Commissioners may require, they shall, if they think fit to approve the proposed arrangement, signify their approval in writing and shall specify the date from which the arrangement will take effect, and they shall issue to the bookmaker a form of authority to pay duty on the basis of certified returns to be displayed by him in the registered bookmaking office to which the arrangement relates and also a form of authority to be carried by the bookmaker when accepting bets which are liable to duty at any place other than his registered bookmaking office.

5. The Commissioners may at any time cancel the arrangement but the bookmaker shall not be entitled to cancel the arrangement without the approval of the Commissioners given in writing.

6. Upon the termination of the arrangement the bookmaker shall return to the Commissioners all forms of authority relating thereto.

7. The following regulations numbers 8 to 33 inclusive shall be complied with by every bookmaker who has entered into an arrangement under these regulations while such arrangement continues.

8. Every bet accepted by the bookmaker in the registered bookmaking office shall be included in the returns to be furnished under number 26 of these regulations.

9. Every bet liable to duty, which is accepted by the bookmaker at any place other than his registered bookmaking office, shall be included in the returns to be furnished under number 26 of these regulations from the registered bookmaking office specified for that purpose in the application made under number 2 of these regulations.

10. The bookmaker shall not use Official Betting Sheets for recording bets accepted by him to which the arrangement is applicable.

11. The form of authority issued by the Commissioners under number 4 of these regulations in respect of the bets accepted in the registered bookmaking office shall at all times be prominently displayed in the registered bookmaking office to which it relates.

12. The bookmaker shall have in his possession when accepting bets which are liable to duty at any place other than his registered bookmaking office the appropriate form of authority issued by the Commissioners under number 4 of these regulations and shall produce such authority for inspection, on demand, to any Officer, or to any member of An Gárda Síochána.

13. The loss or destruction of any form of authority shall be immediately reported, in writing to the Commissioners, by the bookmaker with full particulars of his name and address and an account of the circumstances attending such loss or destruction.

14. 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 bearing full particulars of the bet.

15. 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 receipt and a number in a consecutive series, and a dated ticket bearing the same number shall then be issued in respect of each slip or voucher to the person handing in the slip or voucher.

16. All bets, other than telephone bets, shall be numbered in a single series unless the previous consent of the Commissioners has been obtained to the use, concurrently, of more than one series of numbers.

17. All bets accepted in the registered bookmaking office by means of a telephone message shall be entered forthwith separately under the proper date in a book kept specially for the purpose, and every such entry shall show the full particulars of the bet, the actual time of acceptance and an identifying number in a consecutive series.

18. The amount of every bet, other than a bet made by means of a telephone message, accepted in the registered bookmaking office, together with the date of acceptance and the consecutive number of the relative ticket shall, not later than noon on the day following the date of acceptance, be entered separately in a book which shall be kept specially for the purpose.

19. Each book brought into use under numbers 17 and 18 of these regulations shall be retained intact for a period of six months from the last date of use and shall be dated on the outside cover with the date on which it was first brought into use and also in due course with the date of completion.

20. If the bookmaker accepts a bet which is liable to duty at any place other than his registered bookmaking office he shall, as soon as he accepts the bet, record indelibly on a course sheet or in a book the following particulars:—

(a) the event and the contingency in the event which are the subjects of the bet; and

(b) the amount of the bet.

21. Any sheet or book brought into use under number 20 of these regulations shall be retained intact for a period of six months from the last date of use.

22. The bookmaker shall not make any alteration in any document by means of which a bet is accepted or in any book or document upon which the particulars relating to any bet are recorded.

23. The slips, vouchers, letters and telegrams by means of which bets are accepted on any day shall, for a period of six months, be kept separate from those by means of which bets are accepted on any other day and shall be retained intact during the same period.

24. All slips, vouchers, letters and telegrams by means of which bets are accepted shall be kept in the registered bookmaking office at all hours during which the registered bookmaking office is open for the transaction of the business of bookmaking.

25. The bookmaker shall, on demand by any Officer, produce to that Officer all slips, vouchers, letters, telegrams, books, accounts, course sheets and other documents in his possession, which relate to bets accepted by him, and shall allow the Officer to inspect and take an account of the same or to remove the same for the purpose of examination or inquiry.

26. The bookmaker shall furnish a return in the form prescribed by the Commissioners of all bets to which the arrangement is applicable, accepted by him on each day of the week.

27. The return to be furnished under number 26 of these regulations shall be certified by the bookmaker or by the person authorised by him who has been approved by the Commissioners for that purpose.

28. When no bet is accepted by the bookmaker, on any day, he shall furnish for that day a "nil" return certified by him or by the person authorised by him who has been approved by the Commissioners for that purpose, unless previous notice has been given under number 31 of these regulations.

29. Not later than the Thursday next following the week ending Saturday to which the daily returns required by number 27 of these regulations relate, the bookmaker shall forward to the Collector of Customs and Excise designated by the Commissioners for that purpose—

(a) a summary of such daily returns in the form prescribed by the Commissioners, duly certified by him or by the person authorised by him who has been approved by the Commissioners for that purpose;

(b) all such daily returns; and

(c) the amount of the duty in respect of the bets to which the arrangement is applicable accepted by him during the week to which the returns relate.

30. Separate returns, daily and weekly, certified by the bookmaker or by the person authorised by him who has been approved by the Commissioners for that purpose, and separate remittances of the duty shall be furnished by the bookmaker in respect of each registered bookmaking office of which he is the proprietor.

31. If the bookmaker desires to cease business for a time, he shall give at least seven days' notice, in writing, to the Commissioners of the date from which he intends to do so, and shall also give notice, in writing, of the date when he proposes to resume the business of bookmaking.

32. If the bookmaker claims repayment or remission of the duty on a bet which has become void for any reason other than the mutual consent of the parties thereto, a record of such bet shall be kept by him for a period of six months from the date on which the claim is made to the Commissioners.

33. If the bookmaker lays off with another bookmaker any bet or part of a bet which he has accepted, he shall, when making the duties required under number 18 of these regulations, record opposite the entry in respect of the bet, the name of the bookmaker with whom such bet or part of a bet has been laid off.

By order of the Revenue Commissioners,

W. O'BRIEN

M. V. NOLAN.

Dublin Castle,

18th April, 1934.