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MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 22



22.(1) The bets on which the pool betting duty is charged shall include bets
made at fixed odds, where they are made with a bookmaker in Northern Ireland
by way of coupon betting, and, for this purpose, bets shall be deemed to be
made by way of coupon betting where they are made in pursuance of an
invitation which offers stated odds for a choice of bets, being bets of a
description not commonly made without such an invitation, unless made by way
of pool betting, and not of a description commonly made by means of
totalisator.

(2) Subject to subsection (3), sections 18, 20, 21 and 23 to 26 shall apply in
relation to bets made by way of coupon betting as if they were bets made by
way of pool betting.

(3) Where a bookmaker carried on, whether or not on his own account, a
business which involves, or may involve, any sums becoming payable by way of
the pool betting duty in respect of bets made by way of coupon betting,
Schedule 1 shall have effect subject to the following modifications, namely,
paragraph 2 shall

(a)not require the bookmaker to furnish particulars of premises used for the
purposes of the business in connection only with coupon betting operations;

(b)require the bookmaker, not later than the date when he first uses any
premises for the purposes of the business in connection with coupon betting
operations, to notify the Ministry of those premises being so used, whether or
not he is also required by paragraph 2 to furnish particulars of them;

1964 c.21



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