S.I. No. 60/1985:

IMPOSITION OF DUTIES (NO. 275) (STAMP DUTIES ON COURSE BETS) ORDER, 1985.

IMPOSITION OF DUTIES (NO. 275) (STAMP DUTIES ON COURSE BETS) ORDER, 1985.

The Government, in exercise of the powers conferred on them by section 1 of the Imposition of Duties Act, 1957 (No. 7 of 1957), and section 22 of the Finance Act, 1962 (No. 15 of 1962), hereby order as follows:

1. This Order may be cited as the Imposition of Duties (No. 275) (Stamp Duties on Course Bets) Order, 1985.

2. This Order shall come into operation on the 1st day of April, 1985.

3. (1) Section 86 of the Finance Act, 1980 (No. 14 of 1980), shall cease to have effect in relation to the quarter ending on the 30th day of June, 1985, and each subsequent quarter.

(2) In this Article "quarter" has the same meaning as it has in section 86 of the Finance Act, 1980 .

4. This Order shall be construed together with the Stamp Act, 1891, and the enactments amending or extending that Act.

GIVEN under the Official Seal of the Government, this 28th day

of February, 1985.

GARRET FITZGERALD,

Taoiseach.

EXPLANATORY NOTE.

This Order provides for the removal of the 1½ per cent Stamp Duty on Course Bets.

This Order comes into operation on 1 April 1985.