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

PART I CITATION, COMMENCEMENT AND DEFINITIONS

1 Citation and Commencement.

1. (a) These Regulations may be cited as the Racecourses (Payment of Levies on Course Bets) Regulations, 1995.

(b) These Regulations shall come into operation on the 28th day of October, 1995.

2 Definitions.

2. (a) In these Regulations—

"the Act" means the Irish Horseracing Industry Act, 1994 ;

"the amount" of a bet has the meaning assigned to it in Regulation 8;

"the Authority" means the Irish Horseracing Authority established under the Act;

"away event" means an event which is not a home event;

"to become void" in relation to a bet means to become void for any reason other than the mutual consent of the parties to the bet;

"bet" means a course bet;

"betting office" means any premises at a racecourse in which betting is permitted by regulations under section 53 of the Act;

"bookmaker" means a licensed bookmaker who is the holder of a course betting permit granted by the Authority under the Act;

"commission" means a request to a bookmaker to execute a bet on behalf of a punter at a race meeting;

"multiple event bet" means a bet on the outcome of two or more specified events;

"the first horse", "the second horse" and "the subsequent horse or horses" in relation to a multiple event bet on two or more horse races mean, respectively, the horse assigned by the bet to win the first race, the horse assigned by the bet to win the second race and the horse or horses assigned by the bet to win the subsequent race or races;

"the first race", "the second race" and "the subsequent race or races" in relation to a multiple event bet on two or more specified horse races mean, respectively, the first race, the second race and the subsequent race or races specified in the bet;

"forecast bet" in relation to a horse race means a bet that two or three specified horses will be placed in a particular race first and second, or first, second and third (as the case may be) in a specified order;

"holding return" means a return in Form 2a or Form 2b showing the bets on a particular race accepted and laid off by a particular bookmaker and a return in Form 2c showing bets on away events on a particular day accepted and laid off by a particular bookmaker;

"home event" means a race at the race meeting and on the course at which the bet is entered into by the bookmaker;

"laid off" has the meaning assigned to it in Regulation 7 of these Regulations;

"the named horses" in relation to a forecast bet means the two or three horses specified in the bet and in the order so specified;

"normal bet" means a bet which is not a multiple bet;

"racecourse" means an authorised racecourse within the meaning of the Act;

"race meeting" means a race meeting held on one racecourse on one day or on two or more consecutive days;

"standard sheet" means a betting sheet in Form 2 for use by a bookmaker for the recording of bets in pursuance of these Regulations;

"the total net value" of the bets recorded in a standard sheet has the meaning assigned to it by Regulation 8 of these Regulations;

"week" means a week ending at midnight on Saturday;

(b) In these Regulations every reference to the making of or entering into a bet shall be considered as a reference to the entering into a bet by a person with a bookmaker on the occurrence of an event and every reference to the accepting of a bet shall be construed as a reference to the entering into a bet by a bookmaker against the occurrence of an event.

(c) In these Regulations words and phrases which are defined in the Act and not in these Regulations shall have the meaning given to them in the Act.

(d) Except where the context otherwise requires references in these Regulations to the singular shall include references to the plural, and vice-versa and references to the masculine gender shall include references in the feminine and neutral genders and vice versa.

(e) (1) The forms set forth in the Schedule to these Regulations shall be the prescribed forms for the respective purposes to which they are expressed to be applicable;

(2) A reference in these Regulations to a form with a specified number shall be construed as a reference to the form set forth in the Schedule to these Regulations to which such number is assigned therein.

(f) The Interpretation Act, 1937 applies to the interpretation of these regulations in like manner as it applies to the interpretation of an Act of the Oireachtas.

(g) The Racecourse (Levy Collection) Regulations, 1977 (as amended) are hereby revoked.

(h) The Betting Duty (Certified Returns) Regulations, 1934 (as amended) shall not apply to the payment of levies on course bets, to which these Regulations apply.

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

PART II SPECIFIC PROVISIONS APPLICABLE TO RING BETS ON HOME EVENTS ONLY

3 Scope of Part II

3. The following Regulations numbered 4 to 12 (inclusive) shall apply in respect of bets on home events only but shall not apply where such bets are entered into in a betting office.

4 Use of Standard Sheets in books

4. (a) Bookmakers shall use a standard sheet as provided by the Authority for the recording of bets.

(b) The Authority shall supply books of numbered standard sheets to bookmakers on application:

(1) at the Authority's offices when the said offices are open for business, and

(2) at any offices maintained by the Authority and opened for the supply of standard sheets at an authorised racecourse.

(c) The pages in a book of standard sheets shall be used consecutively for the recording of bets on races in the order in which the races are held, no page being left blank save with the permission of an authorised officer of the Authority, and where more than one page is used for the recording of bets on the same race the word "continued" shall be entered after the number of the race on every such page after the first.

(d) Save with the permission of the Authority a bookmaker shall not use a new book of standard sheets until all the pages in the book already in use have been used for the recording of bets.

(e) (1) Books of standard sheets issued to a bookmaker shall be made available to authorised officers of the Authority on request.

(2) When a book of standard sheets has been used by a bookmaker for the recording of bets, he shall retain the same for inspection for twelve months from the last say on which any bet was recorded therein.

5 Procedure for bookmakers entering into a bet.

5. Whenever a bookmaker accepts a bet from any person he shall immediately record such bet on a standard sheet in accordance with the provisions of these Regulations and for the purpose of these Regulations a commission received for execution on the rececourse by a bookmaker shall be deemed to be a course bet.

6 Method of recording bets on a standard sheet.

6. (a) Before a bookmaker records bets on a standard sheet at a race meeting he shall enter on the sheet in the appropriate spaces his name, the number of his course permit, and the place and date of the race meeting.

(b) A bookmaker shall enter the number of a race in the appropriate space on the sheet before he records any bet thereon.

(1) he shall enter across the whole of one column—

(A) the name of any horse on which he accepts one or more normal bets, and

(B) the names (in order) of any named horses on which he accepts one or more forecast bets;

(2) under the name of the horse or the names of the named horses to which any normal bet or forecast bet relates he shall enter in sub-column (3) the amount of the bet;

(3) he shall enter in sub-column (4)—

(A) if he is aware that the bet was made by another bookmaker, the name of the other bookmaker, and

(B) in any other case, either the name of the person making the bet or the number of the ticket issued to him when the bet was made or some other identification whereby it shall be possible for the bookmaker and officials of the Authority to identify the person making the bet;

(4) whenever he lays off the whole or a part of any bets accepted by him on a particular horse or particular named horses he shall at once enter in sub-column (3) immediately under the entries relating to such bets the word "off", the amount so laid and the name of the bookmaker with whom the amount was laid off and a bookmaker may not lay off any amount greater than the total of the bets accepted by him on the particular horse at the time of such laying off.

(d) A multiple event bet shall be recorded as a bet on the first race under the name of the first horse followed by the letters "M.E." and the name of the second and subsequent horses, in order, in brackets.

(e) A bookmaker may use sub-column (1), (2) and (5) of any column of the standard sheet to record respectively the running total of his maximum liability in respect of the horse or horses for which such column is being used, his contingent liability in respect of each bet, and the running total of the amount staked on such horse or horses.

(f) No space shall be left between the entries on standard sheet which relate to any two bets on the same horse or horses except so much as may be necessary for the purpose of any entries required to be made by these Regulations for the laying off of the whole or any part of the bets on such horse or horses.

7 Laying off bets.

7. (a) A bookmaker (in this Regulation referred to as "the first bookmaker") who has accepted a bet at a race meeting shall be deemed for the purposes of these Regulations to have laid off the whole or a particular part of the amount of the bet with another bookmaker (in this Regulation referred to as "the second bookmaker") if and only if:—

(1) the contingent liability of the first bookmaker in respect of the whole of the bet or such part of the bet (as the case may be) has, after such acceptance, been transferred to the second bookmaker by means of a fresh bet made by the first bookmaker and accepted by the second bookmaker, and

(2) the second bookmaker was carrying on business at such race meeting and has accepted such fresh bet while so carrying on business; and

(3) at the time when such fresh bet was made the first bookmaker informed the second bookmaker that such fresh bet was made by the first bookmaker, and

(4) where the bet is a multiple event bet such fresh bet was made and accepted before the termination of the first event to which the bet relates.

(b) In these Regulations the expression "laid off" in relation to any amount being the whole or part of a bet accepted by a bookmaker means that the amount is deemed by virtue of paragraph (a) of this Regulation to have been laid off by such bookmaker with another bookmaker.

8 Payments of Levies.

8. (a) Levies in respect of bets entered into by a bookmaker at a race meeting ("the first race meeting") shall be paid at the next race meeting attended or by the Friday of the week following the week in which the first race meeting commences (whichever is the earlier) provided that for as long as the bookmaker maintains the security arrangements referred to in sub-paragraph b (1) or b (2) of Regulation 27 the levies shall be paid by the Friday of the week following the week in which the first race meeting commences.

(b) The rate of levy payable under paragraph (a) shall be 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.

(c) If the event the subject of a bet is determined in favour of the person with whom the bookmaker enters into the bet, the bookmaker shall, from the total amount which he would otherwise pay or credit to that person in respect of the bet, make a deduction calculated at the rate of percentage referred to in subparagraph (b) of that total amount.

(d) For the purposes of these Regulations the amount of a bet shall be taken to be the sum which, by the terms of the bet, the bookmaker by whom it is entered into, will be entitled to receive, retain or take credit for if the event the subject of the bet, is determined in his favour.

(e) For the purposes of these Regulations the total net value of the bets accepted by a bookmaker and recorded on a standard sheet shall be taken to be the aggregate of the amounts of all such bets after deducting so much (if any) of the said bets as have been laid off by such bookmaker and so much (if any) of the said bets as have become void.

9 Returns.

9. (a) Whenever a bookmaker has carried on his business at any time during any week he shall send to the Authority duly completed returns in Forms 3 (a) and 3 (b) of the bets accepted by him during the said week, signed by him certifying the particulars mentioned in the said forms.

(b) The returns mentioned in the foregoing paragraph in respect of any week shall be sent to the Authority not later than the Friday of the following week.

(c) If a bookmaker in calculating the net total on which levy is payable for the purpose of the returns has deducted the whole or part of the amount of any bet on the ground that it had been laid off or had become void, the Authority may at any time by notice, in writing, sent to him by post require him to furnish within a specified period evidence that the deduction was correctly made; and, if in respect of the whole or a particular part of such deduction, he fails to furnish such evidence within such period, of if the evidence furnished by him within such period does not satisfy the Authority, the Authority may declare either the whole or such particular part (as the case may be) of the said deduction to be inadmissible and the levy on the amount so declared inadmissible shall be thereupon payable to the Authority.

10 Holding returns.

10. (a) Whenever a bookmaker on a particular day carries on his business at a race meeting, he shall immediately after every race at that meeting on that day whether he accepts any bets or not make a holding return in Form 2a. in respect of such race.

(b) The Authority may require a bookmaker either for a particular race or generally to make, in addition to his holding return in Form 2a. a supplementary holding return in Form 2b and a bookmaker shall comply with such requirement.

(c) If a bookmaker does not accept any bet on a race he shall enter in his holding return for that race the words "No book".

(d) The holding return shall be signed either by the bookmaker himself or on his behalf by a person nominated by him under paragraph (e) of this Regulation.

(e) A bookmaker may, by notice in writing delivered to the Authority, nominate a person to sign holding returns on his behalf, and such nomination shall continue to have effect until withdrawn by a further notice in writing delivered to the Authority.

(f) When a holding return has been duly completed and signed the bookmaker shall forthwith deliver it to the Authority by handing it at such race meeting to an authorised officer of the Authority.

11 Making entries.

11. All entries required by these Regulations to be made in a standard sheet or other document shall be made clearly and legibly and, save where weather conditions make it impracticable, shall be made in ink.

12 Directions by the Authority in regard to bookmakers' accommodation.

12. (a) The Authority may, after consultation with any bookmakers' association for the time being recognised by the Authority and with the executive of the racecourse, direct the executive of an authorised racecourse to plan and allot the accommodation provided for bookmakers at the race meetings held on such racecourse in a specified manner which the Authority considers to be necessary or expedient in order to secure the payment of the levies at such race meetings and for the purpose of carrying into effect at such race meetings the provisions of Sections 54 and 55 of the Act.

(b) A bookmaker shall not enter a bet except in a place authorised pursuant to paragraph (a) of this Regulation.

PART III SPECIFIC PROVISIONS APPLICABLE TO RING BETS ON AWAY EVENTS

13 Scope of Part III.

13. The following regulations numbered 14 to 22 (inclusive) shall apply in respect of bets where any part or all of the bet relates to an away event, but shall not apply where such bets are entered into in a betting office.

14 Method of recording bets.

14. (a) Bets to which this Part III of these Regulations relates shall be recorded using the standard sheets referred to in Regulation 4 of these Regulations.

(b) The bookmaker shall record on the standard sheets:

(1) a description of the event.

(2) the contingency in the event which is the subject of the bet, and

(3) the amount of the bet.

(c) The bookmaker shall make such modifications to the standard sheet as may be required in order to record the details of the bet in accordance with this Regulation.

(d) Standard sheets used by a bookmaker for the purposes of recording bets to which this Part III relates shall be separate from the standard sheets used for the purposes of Part II of these Regulations.

(e) The provisions of paragraphs (a), (b), (d) and (e) of Regulation 4 of Part II shall apply to the recording of bets in accordance with this Part III.

15 Procedure for bookmakers entering into a bet.

15. The provisions of Regulation 5 of Part II of these Regulations shall apply to bets to which this Part III applies.

16 Method of recording bets on a standard sheet.

16. (a) The provisions of Regulation 6 of Part II of these Regulations shall apply to any bet to which this Part III applies and which is or includes a bet on the outcome of a specified horse race.

(b) Where a bet relates to an event which is not a horse race, it shall not be necessary to record the bet on such event in accordance with Regulation 6 provided that the information referred to in sub-paragraph (3) and (4) of paragraph (c) of Regulation 6 is recorded in a clear and identifiable manner.

(c) The bookmaker shall record on the standard sheet the running total of the amount to bets, to which this Part III applies, accepted by the bookmaker.

17 Laying-off bets.

17. The provisions of Regulation 7 of Part II of these Regulations shall apply to any bet to which this Part III applies.

18 Payment of levies.

18. (a) Levies in respect of bets entered into by a bookmaker at a race meeting ("the first race meeting") shall be paid at the next race meeting attended or by the Friday of the week following the week in which the first race meeting commences (whichever is the earlier) provided that for as long as the bookmaker maintains the security arrangements referred to in sub-paragraph b (1) or b (2) of Regulation 27 the levies shall be paid by the Friday of the week following the week in which the first race meeting commences.

(b) The rate of levy payable under paragraph (a) shall be 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.

(c) The bookmaker shall obtain the amount of the levy on every bet from the person with whom the bookmaker enters into the bet at the time of entering into such bet.

(d) For the purposes of this Regulation the amount of a bet should be taken to be the sum which, by the terms of the bet, the bookmaker by whom it is entered into, will be entitled to receive, retain or take credit for it the event the subject of the bet, is determined in his favour.

(e) For the purposes of these Regulations the total net value of the bets accepted by a bookmaker and recorded on a standard sheet should be taken to be the aggregate of the amounts of all such bets after deducting so much (if any) of the said bets as had been laid off by such a bookmaker and so much (if any) of the said bets as had become void.

19 Returns.

19. (a) Whenever a bookmaker has carried on his business at any time during any week he shall send to the Authority duly completed returns in Forms (4)(a) and (b) of the bets to which this Part III applies, accepted by him during the said week signed by him certifying the particulars mentioned in the said form.

(b) The return mentioned in the foregoing paragraph in respect of any week shall be sent to the Authority not later than the Friday of the following week.

(c) If a bookmaker in calculating the net total on which levy is payable for the purposes of the returns has deducted the whole or a part of the amount of any bet on the ground that it has been laid off or had become void, the Authority may at any time by notice, in writing, sent to him by post require him to furnish within a specified period evidence that the deduction was correctly made; and, if in respect of the whole or a particular part of such deduction, he fails to furnish such evidence within such period, or if the evidence furnished by him within such period does not satisfy the Authority, the Authority may declare either the whole or such particular part (as the case may be) of the said deduction to be inadmissible and the levy on the amount so declared inadmissible shall be thereupon payable to the Authority.

20 Holding Returns.

20. (a) Whenever a bookmaker on a particular day carries on his business at a race meeting, he shall immediately at the end of each day of the race meeting, whether he accepts any bets or not, make a holding return in Form 2c in respect of such day.

(b) If a bookmaker does not accept any bet on an event which is not a home event he shall enter in his holding return for that day the words "no book on away events".

(c) The holding return shall be signed either by the bookmaker himself or on his behalf by a person nominated by him under paragraph (e) of this Regulation.

(d) A bookmaker may, by notice in writing delivered to the Authority, nominate a person to sign holding returns on his behalf, and such nomination shall continue to have effect until withdrawn by a further notice in writing delivered to the Authority.

(e) When a holding return has been duly completed and signed the bookmaker shall forthwith deliver to the Authority by handling it at such race meeting to an authorised officer of the Authority.

21 Making of entries.

21. The provisions of Regulations 11 of Part II of these Regulations shall apply to bets to which this Part III applies.

22 Directions by the Authority in regard to bookmaker's accommodation.

22. The provisions of Regulation 12 of Part II of these Regulations shall apply to bets to which this Part III applies.

PART IV SPECIFIC PROVISIONS APPLICABLE TO BETTING OFFICES

23 Betting offices.

23. The following paragraphs of this Regulation shall apply to bets entered into by a bookmaker in a betting office:

(a) The bookmaker shall not enter into a bet unless the bet is made in person by the punter by means of a written slip or a voucher, completed in duplicate and bearing full particulars of the bet.

(b) The bookmaker shall, immediately on acceptance of the bet, mark indelibly every slip or voucher, on or by means of which a bet is entered into 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.

(c) The amount of of every bet entered into in the betting 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 by the bookmaker in a book which shall be kept specially for the purpose. For this purpose, a "book" shall include a folder containing a printout of the information required by this Regulation.

(d) The bookmaker shall retain intact each book brought into use under this Regulation for a period of one year from the last date of such use.

(e) The bookmaker shall not make alterations in any document by means of which a bet is entered into or in any book or document in which the particulars relating to any bet are recorded.

(f) All slips and vouchers by means of which bets are entered into on any day shall be retained intact by the bookmaker for a period of one year.

(g) The bookmaker shall on each day on which the betting shop enters into bets furnish to the Authority a return in Form 5 prescribed by the Authority of all bets entered into by him.

(h) Every bet entered into by the bookmaker shall be included in the return to be furnished under paragraph (g) of this Regulation.

(i) The return to be furnished under paragraph (g) of this Regulation shall be certified by the bookmaker or by the person authorised by him who has been approved by the Authority for that purpose.

(j) Not later than seven days following the date to which the return required by paragraph (g) of this Regulation refers the bookmaker shall furnish to the Authority;

(1) The said return, duly certified; and

(2) The amount of levy due in respect of the bets entered into by the bookmaker on the date to which each return relates.

(k) If the bookmaker lays off any bet or part of a bet which he has entered into, with an authorised bookmaker on the racecourse and on which bet or part of a bet, levy in accordance with section 54 (1) (b) (ii) of the Act is paid to the Authority, he shall, when claiming remission of levy, support the claim by completing the appropriate section of Form 5.

(l) Remission of levy may not be claimed on bets or parts of bets laid off and which do not require the person to whom the bet or part thereof is laid off to pay the levy as specified in Section 54 (1) (b) (ii) of the Act to the Authority.

PART V PROVISIONS APPLICABLE TO ALL BETS

24 Notification of Bookmaker's address.

24. Whenever a bookmaker changes his address he shall immediately notify the Authority in writing of his new address.

25 Performance of duties by agent or servant.

25. (a) Subject to the special provision made by Regulations 10 and 20 of these Regulations for the signing of a holding return, every document required by these Regulations to be signed by a bookmaker shall be signed by him in person.

(b) Subject to the provisions of paragraph (a) of this Regulation and to the provisions of section 48 of the Act, a holder of a course-betting representative permit in relation to that bookmaker may perform, on behalf of the bookmaker any duties imposed on the bookmaker by these Regulations but in every such case the bookmaker shall be responsible for the payment of all levies and the due and proper performance of such duties.

(c) Where duties imposed by these Regulations are carried out by a course-betting representative of a bookmaker, such person may act only when the bookmaker who applies for a course-betting representative permit is absent from the race meeting.

26 Alteration of entries.

26. No erasures shall be made in any of the standard sheets or forms kept or completed by a bookmaker in pursuance of these Regulations or in any sheet, book or other document on which particulars relating to a bet are recorded by a bookmaker. In case it should be found necessary to make an alteration in an entry in any of the said documents it shall be done by drawing a line through the erroneous entry and by writing immediately above, below or beside it, the necessary correction, the bookmaker shall inform an authorised officer of any such alteration as soon as practicable after the alteration is made.

27 Security for levy

27. (a) In order to secure the payment of the levy to the Authority, the bookmaker shall enter into and maintain in force for the period of the course-betting permit issued to the bookmaker pursuant to section 48 of the Act the following security arrangements—

(b) The bookmaker shall:

(1) enter into and retain in force, with a guarantee body approved by the Authority, a security bond for such sum as may be required by the Authority from time to time, or

(2) deposit with the Authority a sum of money equal to the amount required under a security bond, or

(3) (except in the case of a bookmaker operating from a betting office) enter into a written guarantee with the Authority that he shall pay to the Authority the levy due on the total net value of the bets accepted by him at any meeting ("the first race meeting") before accepting bets at the next race meeting attended, or by the Friday of the week following the week in which the first race meeting commences (whichever is the earlier).

(c) In paragraph (b) (1) of this Regulation a 'guarantee body' means either a bank authorised to carry on banking business under the Central Bank Acts, 1971-89 (as amended) or an insurance company authorised to carry out non-life insurance business under the European Communities (Non-Life) Insurance Regulations, 1976 ( S.I. No. 115 of 1976 ) (as amended).

Form No. 1

IRISH HORSERACING INDUSTRY ACT, 1994

				Number
(Name of Bookmaker)		(Permit No.)		(in consecutive series)
_____________________ (Racecourse)			STANDARD SHEET (For use by All Ring Bookmakers)	Units to which course and laid off bets are entered Irish Pounds (£) __________________________________
____________ (Date of Meeting)	____________ (No. of Race)

(1)

(2)

Bet

(3)

Ticket

No. etc.

(4)

(5)

(1)

(2)

Bet

(3)

Ticket

No. etc.

(4)

(5)

(1)

(2)

Bet

(3)

Ticket

No. etc

(4)

(5)

(1)

(2)

Bet

(3)

Ticket

No. etc.

(4)

(5)

Form No. 2a

IRISH HORSERACING INDUSTRY ACT, 1994

HOLDING RETURN — HOME EVENTS

___________________________________________

Name of Bookmaker (use block letters)

________________________

Racecourse

____________________

Permit Number

____________________

Date of Meeting

_____________________

Race: (state 1st, 2nd, etc.)

To the best of my knowledge and belief the amounts of the bets (A) entered into by me and (B) laid off by me with other course bookmakers on the above race, and duly entered on the sheets were:—

		Nearest £
A TOTAL BETS ENTERED INTO		£ ________________________
B TOTAL LAID OFF BETS		£ ________________________
________________________ Signed by Bookmaker	or if not	_________________________ Signed by Nominee
Dated this	day of	19

Form No. 2b

IRISH HORSERACING INDUSTRY ACT, 1994

HOLDING RETURN — HOME EVENTS

Name of Bookmaker _________________________________

Permit Number ______________

Racecourse ______________

Race _____________

(state 1st, 2nd, etc.)

Date of Meeting ____________

	Amount of Bets
Name of Horse	(A) Entered into on Horse Nearest £	(B) Laid off on Horse Nearest £

Total

To the best of my knowledge and belief the amounts of the bets (A) laid off by me on each horse as shown in the above race and duly entered on the sheets were as shown in above Return

_________________________

(Signed by Bookmaker)

or if not

____________________

(Signed by Nominee)

Form No. 2c

IRISH HORSERACING INDUSTRY ACT, 1994

END OF DAY HOLDING RETURN — AWAY EVENTS

___________________________________________

Name of Bookmaker (use block letters)

________________________

Racecourse

____________________

Permit Number

____________________

Date of Meeting

To the best of my knowledge and belief the amounts of the bets (A) entered into by me and (B) laid off by me on the above date with other course bookmakers on away events, and duly entered on the sheets were:—

		Nearest £
A TOTAL BETS ENTERED INTO		£ ________________________
B TOTAL LAID OFF BETS		£ ________________________
________________________ Signed by Bookmaker	or if not	___________________________ Signed by Nominee
Dated this	day of	19

Form No. 3a

IRISH HORSERACING INDUSTRY ACT, 1994

RETURN OF BETS AND LEVIES PAYABLE PURSUANT TO SECTION 54 (1) (b) (i) OF THE ACT (HOME EVENTS ONLY)

Name of Bookmaker _______________________________ Address __________________________

Permit No. _________________ Return for Week ending Saturday _______________________ day of ____________________________________ 19 __________________________________________

TO BE SENT TO THE AUTHORITY AT ITS HEAD OFFICE WITH LEVY REMITTANCE BY FOLLOWING FRIDAY

(1) Meeting at On Date Total (1) Meeting at On Date Total Race No. (2) 1st 2nd 3rd 4th 5th 6th 7th (2) 1st 2nd 3rd 4th 5th 6th 7th Amounts of bets entered into on race (3) £ (3) Amounts of bets in Col. 3 validly laid off (4) £ (4) Amouns of bets in Col. 3 which became void (5) £ (5) Net total on which levy is payable (6) £ (6) (1) Meeting at On Date (1) Meeting at On Date Race No. (2) £ 1st 2nd 3rd 4th 5th 6th 7th Total (2) 1st 2nd 3rd 4th 5th 6th 7th Total Amounts of bets enetred into on race (3) £ (3) Amounts of bets in Col. 3 validly laid off (4) £ (4) Amounts of bets in Col. 3 which became void (5) £ (5) Net total on which levy is payable (6) £ (6) Total bets on which levy is payable (£)

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I hereby declare that the above is a full and true account of all the bets on home events accepted by me or on my behalf at the races at the meetings on the date specified above and that the amounts of the laid off and void bets on home events are correctly stated and that such void bets are not due to the mutual consent of the parties to the bets.

Dated this ____________________ day of _________________ 19 ____ ______________________
		(Signed by Bookmaker)
I enclose (a) ________________ number (a) __________________ for the sum of £ _____________
being the levy payable at the percentage namely __________________________________ per cent. on the total bets entered into by me during the above week, on which levy was payable.

NOTE:

(a) Insert Cheque, P.O., or M.O. as the case be and its number.

(b) If business was carried on at more than four meetings during week enter details on additional Form.

(c) For the purposes of this Form a double event bet is to be treated as a bet entered into in the first race of the double.

Form No. 3b

IRISH HORSERACING INDUSTRY ACT, 1994

RETURN OF BETS AND LEVIES PAYABLE PURSUANT TO SECTION 54 (1) (b) (i) OF THE ACT (HOME EVENTS ONLY)

Name of Bookmaker _________________________________ Address ________________________

Permit No. ____ Return forWeek ending Saturday ____ day of _______________ 19_____

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

Race Meeting		Race	Horse	Amount of laid off bet	Name of bookmaker with whom laid off
Course	Date			£

B. RETURN OF ALL BETS ACCEPTED FROM OTHER COURSE BOOKMAKERS
Race Meeting		Race	Horse	Amount of laid off bet	Name of bookmaker with whom bet accepted
Course	Date			£

C. RETURN OF BETS WHICH BECAME VOID (See note below)
Race Meeting		Race	Horse	Amount of bet	Reasons why bet was considered void
Course	Date			£

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.

Dated this _________________ day of ___________________________ 19_____________________

(Signed by Bookmaker)

Form No. 4a

IRISH HORSERACING INDUSTRY ACT, 1994

RETURN OF BETS AND LEVIES PAYABLE PURSUANT TO SECTION 54 (1) (b) (ii) OF THE ACT (AWAY EVENTS ONLY)

Name of Bookmaker ___________________________ Address ___________________________

Permit No. _______ Return for Week ending Saturday ________ day of ______________ 19______

TO BE SENT TO THE AUTHORITY AT ITS HEAD OFFICE WITH LEVY REMITTANCE BY FOLLOWING FRIDAY

Gross total of bets received	£ ______________________
Total Void bets	£_______________________
Total bets laid off	£_______________________

Net total on which levy is payable at 10% of ________________________

I declare that the above is a full and true account on away events accepted by me or on my behalf ar race meetings during the above week and that the amounts of the laid off and void bets on away events are correctly stated and that such void bets are not due to the mutual consent of the parties to the bets.

Dated this _______________________ day of ______________________________ 19________

_____________________

(Signed by Bookmaker)

I enclose (a) _____________ numbered (a) _____________ for the sum of £ _____________

being the levy payable at the prescribed percentage namely per cent. on the total bets entered into by me during the above week, on which levy was payable.

NOTE: (a) Insert Cheque, P.O., or M.O., as the case may be and its number.

Form No. 4b

IRISH HORSERACING INDUSTRY ACT, 1994

RETURN OF BETS AND LEVIES PAYABLE PURSUANT TO SECTION 54 (1) (b) (ii) OF THE ACT (AWAY EVENTS ONLY)

Name of Bookmaker ______________________ Address ___________________________________

Permit No. _______ Return for Week ending Saturday ________ day of _______________ 19_______

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

Race Meeting		Event	Name of horse, dog, etc.	Amount of laid off bet	Name of bookmaker with whom laid off
Course	Date			£

B. RETURN OF ALL BETS ACCEPTED FROM OTHER COURSE BOOKMAKERS
Race Meeting		Event	Name of horse, dog, etc.	Amount of laid off bet	Name of bookmaker with whom bet accepted
Course	Date			£

C. RETURN OF BETS WHICH BECAME VOID (See note below)
Race Meeting		Event	Name of horse, dog, etc.	Amount of bet	Reasons why bet was considered void
Course	Date			£

Dated this __________________________ day of ____________________ 19 ___ ______________

(Signed by Bookmaker)

Form No. 5

IRISH HORSERACING INDUSTRY ACT, 1994

RETURN OF BETS ENTERED INTO AT BETTING OFFICES

Name of Bookmaker:

_____________________________

On-course Betting Permit Number:

_____________________________

Address of premises to which this return

relates:

_____________________________

Return of all bets made on the	day of	, 199 ,with
the total levy payable thereon.

	£
Gross total of bets received	________________
Total void bets	________________
Total bets laid off with other bookmakers	________________
Net total on which levy is payable	________________
Amount of levy payable @ %	________________

I hereby certify that the foregoing is a full and true account of the amount of all bets on which levy is payable received by or on behalf of the bookmaker named above, on the day and at the location specified, and that the amount of void bets and of laid off bets are correctly stated.

Full and true particulars are given on the back of this form in relation to all bets laid off.

Signed: ________________ (Authorised person)

Date: _________

Form No. 5 (contd.)

Particulars of laid off bets

Date, time, place and description of event or race	Name of horse, dog, etc.	Date when laid off	Amount laid off £	Name and address of bookmaker with whom bet was laid off
_______________	____________	_____________	____________	_____________
_______________	____________	_____________	____________	_____________
_______________	____________	_____________	____________	_____________
_______________	____________	_____________	____________	_____________
_______________	____________	_____________	____________	_____________
_______________	____________	_____________	____________	_____________
_______________	____________	_____________	____________	_____________
_______________	____________	_____________	____________	_____________
_______________	____________	_____________	____________	_____________
_______________	____________	_____________	____________	_____________
_______________	____________	_____________	____________	_____________

NOTES

1. The particulars required by this form are to be furnished in respect of all bets received at the specified location on the date shown on the return.

2. Particulars of all bets received in the bookmaker's on-course office must be included in this return, even though the whole or any portion of the bets may have been laid off with other bookmakers or have, for any reason, become void. Bets received from other bookmakers must also be included.

3. If no bets are received on a particular day then "Nil" should be shown on the return.

4. A bet which is made in the form of a "double event", "treble event" or "accumulator" may be regarded as a single bet and the stated amount of the bet is to be included in this return. Where, however, a bet is made on one event and a condition is made that, if any sum becomes repayable to the backer, a portion of that sum shall be staked on another event or events, the total amount staked on the other event or events, in so far as it becomes an effective bet must be included.

5. All ante-post bets must be included in the return for the day on which the bet is made.

6. Not later than seven days following the date to which this return relates the bookmaker shall furnish to the Irish Horseracing Authority:

(a) the said return, duly certified; and

(b) the amount of levy due in respect of the bets accepted by the bookmaker on the date to which this return relates.

GIVEN under the Seal of the Authority, this 11th

day of October, 1995.

DENIS BROSNAN,

Chairman of the Authority.

PATRICK WALSH,

Secretary of the Authority.