Finance Act, 1996
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Chapter II Miscellaneous | ||
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Exemption from duty on certain bets. |
75.—(1) (a) The duty on bets to which section 24 of the Finance Act, 1926 , relates shall not be charged or levied on bets entered into on or after the commencement of this subsection where such bets— | |
(i) are entered into— | ||
(I) during a meeting at which a series of greyhound races is held, and | ||
(II) at the place at which such meeting is held, | ||
and | ||
(ii) are in respect of one or more than one event taking place at a place other than at such meeting. | ||
(b) The provisions of paragraph (a) shall not apply to bets entered into by any means of telecommunications. | ||
(2) Subsection (1) shall come into operation on such day as the Minister for Finance may, by order, appoint. |