Betting (Amendment) Act 2015
|
Amendment of Chapter 1 of Part 2 of Finance Act 2002 | ||
|
33.. (1) Section 64 of the Finance Act 2002 is amended by— | ||
(a) the substitution of the following definition for the definition of “remote betting intermediary” (inserted by subparagraph (i) of paragraph (a) of subsection (1) of section 54 of the Finance (No. 2) Act 2013 ): | ||
“ ‘remote betting intermediary’ means a person who is the holder of a remote betting intermediary’s licence;”, | ||
(b) the insertion of the following definition: | ||
“ ‘remote betting intermediary’s licence’ has the same meaning as it has in the Betting Act 1931 (amended by the Betting (Amendment) Act 2015);”, | ||
(c) the substitution of the following definition for the definition of “remote bookmaker” (inserted by subparagraph (ii) of paragraph (a) of subsection (1) of section 54 of the Finance (No. 2) Act 2013 ): | ||
“ ‘remote bookmaker’ means a person who is the holder of a remote bookmaker’s licence;”, | ||
(d) the insertion of the following definition: | ||
“ ‘remote bookmaker’s licence’ has the same meaning as it has in the Betting Act 1931 (amended by the Betting (Amendment) Act 2015);”, | ||
(e) the deletion of the definition of “remote means” (inserted by subparagraph (iii) of paragraph (a) of subsection (1) of section 54 of the Finance (No. 2) Act 2013 ). | ||
(2) Section 66 of the Finance Act 2002 is amended— | ||
(a) in subsection (3), by the substitution of “relevant period” for “year” in each place that it occurs, and | ||
(b) the substitution of the following subsection for subsection (4): | ||
“(4) In this section ‘relevant period’ means, in relation to a registration or renewal of registration of a premises in the register, the period from such registration to the registration final day within the meaning of section 12 (amended by section 34 of the Betting (Amendment) Act 2015) of the Betting Act 1931 next falling after the date of that registration or renewal of registration.”. | ||
(3) Section 66A (inserted by paragraph (d) of subsection (1) of section 49 of the Finance Act 2011 ) of the Finance Act 2002 is amended, in subsection (1), by the substitution of the following paragraph for paragraph (a): | ||
“(a) for and upon every remote bookmaker’s licence, an excise duty of €10,000, and”. | ||
(4) Section 66B (inserted by paragraph (d) of subsection (1) of section 49 of the Finance Act 2011 ) of the Finance Act 2002 is amended, in subsection (1), by the substitution of the following paragraph for paragraph (a) : | ||
“(a) for and upon every remote betting intermediary’s licence, an excise duty of €10,000, and”. | ||
(5) Section 78 of the Finance Act 2002 is amended, in subparagraph (i) of paragraph (b) of subsection (5), by the substitution of “the registration final day within the meaning of section 12 (amended by section 34 of the Betting (Amendment) Act 2015) of the Betting Act 1931 next falling” for “the 30th day of November next”. | ||
(6) The Finance Act 2002 is amended by the insertion of the following section: | ||
“Provision of information to Revenue Commissioners | ||
70A. A person shall, when furnishing a return to the Revenue Commissioners in accordance with section 70, provide the Revenue Commissioners with such other information (if any) as they may reasonably require for the purposes of the performance by them of their functions under this Chapter in relation to that person.”. |