Finance Act, 1982
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Amendment of certain enactments relating to bookmakers. |
69.—(1) The Finance Act, 1926 , is hereby amended— | |
(a) in section 24, by the substitution of the following subsection for subsection (4): | ||
“(4) Every person who fails or neglects to pay, within such period as may be prescribed by the Revenue Commissioners, any sum payable by him in respect of the duty imposed by this section shall be guilty of an offence and shall be liable on summary conviction to an excise penalty of £800.”, | ||
(b) in section 25, by the substitution of the following subsection for subsection (2): | ||
“(2) Every person who contravenes or fails to comply with a regulation made under this section shall be guilty of an offence and shall be liable on summary conviction to an excise penalty of £800.”, | ||
and | ||
(c) in section 26, by the substitution of the following subsection for subsection (2): | ||
“(2) Every person who resists, obstructs, or impedes an officer of Customs and Excise in the exercise of any right or power conferred on such officer by this section or refuses without lawful and sufficient excuse to produce any document which he is required by such officer under this section to produce shall be guilty of an offence and shall be liable on summary conviction to an excise penalty of £500.”. | ||
(2) Section 2 of the Betting Act, 1931 , is hereby amended by the substitution of the following subsection for subsection (2): | ||
“(2) Every person who carries on business or acts as a bookmaker in contravention of this section and every person who holds himself out or represents himself to be a bookmaker or a licensed bookmaker in contravention of this section shall be guilty of an offence and shall be liable on summary conviction to an excise penalty of £800.”. |