Finance Act, 2002
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De-registration of bookmaking premises. |
78.—(1) Where, in respect of any registered premises, arrears of duty are due and owing or any return which is required by the Revenue Commissioners to be furnished in respect of the premises is not furnished within such period as is for the time being specified for that purpose, the Revenue Commissioners may cause a notice in writing to be sent to the registered proprietor of the said premises stating that, if the said arrears are not paid or the said returns are not furnished within seven days (or such greater period as the notice may specify) from the date on which the said notice is sent, the premises may be removed from the register under subsection (3). | |
(2) Any notice under subsection (1) shall be in such form as the Revenue Commissioners may prescribe and shall be sent by post to the registered proprietor as aforesaid at the registered premises to which it relates. | ||
(3) If the arrears or the returns referred to in subsection (1) are not paid or furnished, as the case may be, within the period specified in a notice sent under that subsection, the Revenue Commissioners may, notwithstanding the provisions of section 12 of the Betting Act, 1931 , remove from the register the registered premises to which the notice relates. | ||
(4) Whenever any premises are removed from the register under subsection (3), the person who was the registered proprietor of such premises immediately before such removal shall, on demand in writing delivered at or sent by post to such premises, deliver or send to the Revenue Commissioners the latest certificate of registration of such premises issued under section 12 of the Betting Act, 1931 , or the latest certificate of renewal of registration of such premises issued under the said section 12 or subsection (6), and a person who fails so to deliver or send such certificate within seven days after such demand shall be guilty of an offence and shall be liable on summary conviction to an excise penalty of €1,900. | ||
(5) (a) Subject to paragraph (b), where— | ||
(i) all arrears of duty which are due and owing in respect of any premises which were removed from the register under subsection (3) are paid, and | ||
(ii) all returns required by regulations made by the Revenue Commissioners to be furnished in respect of the premises are furnished, | ||
the Revenue Commissioners shall, not later than seven days after the date on which the said arrears are paid and the said returns are furnished, renew the registration of the premises in the register and shall issue to the person who was the registered proprietor of the premises immediately before the premises were removed from the register a certificate in the prescribed form of such renewal of registration on payment of the excise duty referred to in paragraph (c). | ||
(b) The registration of premises shall not be renewed under paragraph (a): | ||
(i) on any date later than the 30th day of November next after the date on which the premises were last removed from the register under subsection (3), or | ||
(ii) if any of the circumstances by reference to which premises would be removed from the register under section 17 of the Betting Act, 1931 , exist in respect of the said premises at the time at which such renewal would otherwise be granted under paragraph (a). | ||
(c) The duty of excise imposed by section 66 , on the registration and on the renewal of the registration of any premises in which the business of bookmaking is carried on shall be charged in the sum of €2,000 on the renewal of the registration of premises in the register under this subsection and, notwithstanding section 12 (3) of the Betting Act, 1931 , the said renewal shall commence and take effect from the date on which the certificate of such renewal is issued by the Revenue Commissioners under paragraph (a). | ||
(6) (a) A person shall not, in the course of carrying on business as a bookmaker or acting as a bookmaker, accept a bet in any premises which are not for the time being registered in the register. | ||
(b) A person who accepts a bet in contravention of this subsection shall, without prejudice to any other penalty to which he or she may be liable, be guilty of an offence and shall be liable on summary conviction to an excise penalty of €1,900. | ||
(c) This subsection shall not apply to a licensed bookmaker who is lawfully carrying on the business of a bookmaker at, or in the precincts of, an authorised racecourse, a greyhound race track or an authorised coursing meeting in accordance with the Irish Horseracing Industry Act, 1994 or the Greyhound Industry Act, 1958 . | ||
(7) Any person employed by the registered proprietor of registered premises as a clerk or assistant in those premises or any other person acting for or on behalf of the said proprietor who makes any entry on any slip or other record by means of which a bet is made, knowing that the said entry is false, or who substitutes for any such slip or record another document which is false, or who makes any entry in any book or record kept for the purpose of recording particulars of bets in the said premises knowing that the said entry is false or who is otherwise knowingly concerned or involved in the fraudulent evasion or an attempt at evasion of duty shall be guilty of an offence and shall be liable on summary conviction to an excise penalty of €1,900. |