S.I. No. 114/1934 - Betting Duty (Official Sheets) Regulations, 1934.

STATUTORY RULES AND ORDERS. 1934. No. 114.

BETTING DUTY (OFFICIAL SHEETS) 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 (Official Sheets) 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 tax-paid betting sheet supplied by the Commissioners;

"duty" means the duty on bets.

(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1926, in so far as they relate to bookmakers paying duty other than by means of certified returns are hereby rescinded as from the eighteenth day of June, 1934.

2. The following regulations numbers 3 to 22 inclusive shall be complied with by every bookmaker who has not entered into an arrangement under the Betting Duty (Certified Returns) Regulations, 1934, to pay the duty on bets on the basis of certified returns.

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

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 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.

5. 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.

6. All bets accepted in a 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.

7. Each book brought into use under number 6 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.

8. The bookmaker immediately before recording bets on an Official Betting Sheet shall indicate indelibly on such Official Betting Sheet his full name and address, the date of use, the unit in which the bets are to be recorded and the place or places where such bets are accepted.

9. The amount of every bet accepted in a registered bookmaking office, together with the date of acceptance and the consecutive number of the relative ticket shall, on the date of acceptance, be entered separately on the form of Official Betting Sheet prescribed for use in registered bookmaking offices.

10. 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 the prescribed form of Official Betting Sheet 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.

11. The amounts of bets entered on an Official Betting Sheet shall be recorded in units of a shilling or of a pound but not of both.

12. 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.

13. 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.

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

15. The bookmaker shall, on demand by any Officer, produce to that Officer all slips, vouchers, letters, telegrams, books, accounts 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.

16. The bookmaker shall, on demand by any Officer, produce to that Officer all Official Betting Sheets purchased by him and not returned to the Accountant-General of Revenue, and shall allow the Officer to inspect such Official Betting Sheets or to remove and retain them or to take therefrom such extracts or particulars as he may think fit.

17. The bookmaker shall forward to the Accountant-General of Revenue within fourteen days of the date of use any Official Betting Sheets purchased by him.

18. The bookmaker shall not enter on the same Official Betting Sheet particulars of bets which he has accepted on different dates.

19. The total stake value of the bets recorded on an Official Betting Sheet shall not exceed the value specified on the sheet.

20. The bookmaker shall not purchase any Official Betting Sheet except from a Collector of Customs and Excise or from such other person as may be authorised by the Commissioners.

21. If the bookmaker claims repayment or remission of the duty on a bat 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.

22. If the bookmaker lays off with another bookmaker any bet or part of a bet which he has accepted, he shall record the amount laid off, the contingency and the name of the bookmaker with whom such bet is laid off in the columns set apart in the Official Betting Sheet for the entry of such transactions.

By Order of the Revenue Commissioners,

W. O'BRIEN

M. V. NOLAN.

Dublin Castle,

18th April, 1934.