S.I. No. 404/1977:

RACECOURSE (LEVY COLLECTION) REGULATIONS, 1977.

RACECOURSE (LEVY COLLECTION) REGULATIONS, 1977.

ARRANGEMENT OF ARTICLES

1. Citation and Commencement.

2. Definitions.

3. References to making and accepting bets.

4. The prescribed forms.

5. Use of Standard Sheets in books.

6. Procedure by Bookmakers entering into a bet.

7. Method of recording bets on a standard sheet.

8. Determination of the unit for the purpose of a standard sheet.

9. Leaving of spaces on a standard sheet.

10. Laying off bets.

11. Payment of Levies.

12. Certified Returns and payment of Levies.

13. Holding Returns.

14. Irrecoverable Bets.

15. Notification of bookmaker's address.

16. Performance of duties by agent or servant.

17. Making of entries.

18. Alteration of entries.

19. Approval of bookmakers.

20. Reservation of portion of a racecourse for approved bookmakers.

21. Directions by the Board in regard to bookmakers' accommodation.

22. Revocation.

S.I. No. 404 of 1977.

RACECOURSE (LEVY COLLECTION) REGULATIONS, 1977.

The Racing Board in exercise of the powers conferred upon it by sub-section (1) of section 28 of the Racing Board and Racecourses Act, 1945 with the consent of the Minister for Finance hereby makes the following Regulations:

1. ( a ) These Regulations may be cited as the Racecourse (Levy Collection) Regulations, 1977.

( b ) These Regulations shall come into operation on the First day of January, 1978.

2. In these Regulations "The Act means the Racing Board and Racecourses Act, 1945 ,

"the Board" means the Racing Board,

"the business" of a bookmaker does not include any bookmaking business except such as is carried on on a racecourse or in the precincts thereof;

"bookmaker" means a licensed bookmaker who is the holder of a course betting permit granted by the Board under the Act;

"racecourse" means an authorised racecourse;

"race meeting" means a race meeting held on one racecourse on one day or on two or more consecutive days;

"bet" means a course bet;

"normal bet" means a bet that a particular horse will win or be placed in a particular race;

"forecast bet'' means a bet that two or three specified horses will be placed in a particular race first and second, or first, second and third (as the case may be) in a specified order;

"the named horses" in relation to a forecast bet means the two or three horses specified in the bet and in the order so specified;

"double event bet" means a bet that one specified horse will win one specified race at a race meeting and another specified horse will win a subsequent specified race at the same race meeting;

"the first race" and "the second race" in relation to a double event bet mean, respectively, the first race and the subsequent race specified in the bet;

"the first horse" and "the second horse" in relation to a double event bet mean, respectively, the horse assigned by the bet to win the first race and the horse assigned by the bet to win the second race;

"the amount" of a bet means the sum which by the terms of the bet the bookmaker by whom it is accepted will be entitled to receive, retain or take credit for if the event the subject of the bet is determined in his favour;

"to become void" in relation to a bet means to become void for any reason other than the mutual consent of the parties to the bet;

"laid off" has the meaning assigned to it in Regulation 10 of these Regulations;

"standard sheet" means a betting sheet in Form 2 for use by a bookmaker for the recording of bets in pursuance of these Regulations;

"the total net value" of the bets recorded in a standard sheet has the meaning assigned to it by Regulation 11 of these Regulations;

"holding return" means a return in Form 3a or Form 3b showing the bets on a particular race accepted and laid off by a particular bookmaker;

"week" means a week ending at midnight on Saturday.

3. In these Regulations every reference to the making of a bet shall be construed as a reference to the entering into a bet by a person with a bookmaker on the occurrence of an event and every reference to the accepting of a bet shall be construed as a reference to the entering into a bet by a bookmaker against the occurrence of an event.

4. (1) The forms set forth in the schedule to these Regulations shall be the prescribed forms for the respective purposes to which they are expressed to be applicable.

(2) A reference in these Regulations to a form with a specified number shall be construed as a reference to the form set forth in the schedule to these Regulations to which such number is assigned therein.

5. (1) Bookmakers shall use a standard sheet as provided by the Board for the recording of bets.

(2) The Board shall supply books of such standard sheets to bookmakers on application:

( a ) at the Board's offices when the said offices are open for business, and

( b ) at any offices maintained by the Board and opened for the supply of standard sheets at an authorised racecourse.

(3) A standard sheet shall be used for the recording of bets on one race only.

(4) The pages in a book of standard sheets shall be used consecutively for the recording of bets on races in the order in which the races are held, no page being left blank save with the permission of an authorised officer of the Board. Where more than one page is used for the recording of bets on the same race the word "continued" shall be entered after the number of the race on every such page after the first.

(5) Save with the permission of the Board a bookmaker shall not use a new book of standard sheets until all the pages in the book already in use have been used for the recording of bets.

(6) ( a ) Books of standard sheets issued to a bookmaker shall be made available to authorised officers of the board on request.

( b ) When a book of standard sheets has been used by a bookmaker for the recording of bets, he shall retain the same for inspection for twelve months from the last day on which any bet was recorded therein.

6. Whenever a bookmaker accepts a bet from any person he shall immediately record such bet on a standard sheet in accordance with the provisions of these Regulations.

7. (1) Before a bookmaker records bets on a standard sheet at a race meeting he shall enter on the sheet in the appropriate spaces his name, the number of his course permit, and the place and date of the race meeting.

(2) A bookmaker shall use a separate standard sheet to record bets on each race and shall enter the number of the race in the appropriate space on the sheet before he records any bet thereon.

(3) A bookmaker shall record the bets accepted by him on a particular race as follows:--

( a ) he shall enter across the whole of one column (i) the name of any horse on which he accepts one or more normal bets, and (ii) the names (in order) of any named horses on which he accepts one or more forecast bets;

( b ) under the name of the horse or the names of the named horses to which any normal bet or forecast bet relates he shall enter in sub-column (3) the number of units in the bet;

( c ) he shall enter in sub-column (4)–(i) if he is aware that the bet was made by another bookmaker, the name of such other bookmaker, and (ii) in any other case, either the name of the person making the bet or the number of a ticket issued by him to such person when the bet was made or some other sufficient identification of such person;

( d ) whenever he lays off the whole or a part of the bets accepted by him on a particular horse or particular named horses he shall at once enter in sub-column (3) immediately under the entries relating to such bets the word "off", the amount so laid off and the name of the bookmaker with whom the amount was laid off.

(4) A double event bet shall be recorded as a bet on the first race under the name of the first horse followed by the letters "D.E." and the name of the second horse in brackets, and the provisions of paragraph (3) of this regulation shall apply in relation to such recording with the necessary modifications.

(5) A bookmaker may use sub-column (1), (2) and (5) of any column of the standard sheet to record respectively the running total of his maximum liability in respect of the horse or horses for which such column is being used, his contingent liability in respect of each bet, and the running total of the amount staked on such horse or horses.

8. (1) Before a bookmaker records any bets on a standard sheet he shall determine whether the unit in relation to the bets to be recorded thereon shall be one new penny or one pound by entering in the appropriate space thereon the word "new pence" or the word "pounds."

(2) For the purposes of these Regulations the number of units in a bet shall be the number of new pence or the number of pounds in the amount of the bet according as the word new pence or pounds is entered in pursuance of this regulation on the standard sheet where the bet is recorded.

9. Between the entries on a standard sheet which relate to any two bets on the same horse or horses, no space shall be left except so much as may be necessary for the purpose of any entries required to be made by these Regulations of the laying off of the whole or any part of the bets on such horse or horses.

10. (1) A bookmaker (in this Regulation referred to as "the first bookmaker") who has accepted a bet at a race meeting shall be deemed for the purposes of these Regulations to have laid off the whole or a particular part of the amount of the bet with another bookmaker (in this Regulation referred to as "the second bookmaker") if and only if:--

( a ) the contingent liability of the first bookmaker in respect of the whole of the bet or such part of the bet (as the case may be) has, after such acceptance, been transferred to the second bookmaker by means of a fresh bet made by the first bookmaker and accepted by the second bookmaker, and

( b ) the second bookmaker was carrying on business at such race meeting and has accepted such fresh bet while so carrying on business, and

( c ) at the time when such fresh bet was made the first bookmaker informed the second bookmaker that such fresh bet was made by the first bookmaker, and

( d ) where the bet is a double event bet such fresh bet was made and accepted before the termination of the first race.

(2) In these Regulations the expression "laid off" in relation to any amount being the whole or part of a bet accepted by a bookmaker means that the amount is deemed by virtue of paragraph (1) of this Regulation to have been laid off by such bookmaker with another bookmaker.

11. (1) Levies in respect of bets entered into by a bookmaker, shall be paid after the bets are so entered into on the basis of certified returns and in accordance with the relevant provisions of these Regulations.

(2) ( a ) The amount payable by a bookmaker shall be the levy at the prescribed percentage on the total net value of the bets accepted by him.

( b ) In this Regulation the expression "prescribed percentage" means the percentage prescribed for the time being by the Board for the purposes of section 27 of the Act.

(3) For the purposes of these Regulations the total net value of the bets accepted by a bookmaker and recorded on a standard sheet shall be taken to be the aggregate of the amounts of all such bets after deducting so much (if any) of the said bets as has been laid off by such bookmaker and so much (if any) of the said bets as has become void.

12. (1) Whenever a bookmaker has carried on his business during any week he shall send to the Board certified returns in Forms 4 and 5 of the bets accepted by him during the said week, signed by him and setting out, verifying and certifying the particulars mentioned in the said forms, together with a remittance of the full amount appearing from the said returns to be due by him to the Board for levies on the said bets.

(2) The returns and remittance mentioned in the foregoing paragraph in respect of any week shall be sent to the Board not later than the Friday of the following week.

(3) If a bookmaker in calculating the net total on which levy is payable for the purpose of the certified returns has deducted the whole or a part of the amount of any bet on the ground that it had been laid off or had become void, the Board may at any time by notice, in writing, sent to him by post require him to furnish within a specified period evidence that the deduction was correctly made; and, if in the respect of the whole or a particular part of such deduction, he fails to furnish such evidence within such period, or if the evidence furnished by him within such period does not satisfy the Board, the Board may declare either the whole or such particular part (as the case may be) of the said deduction to be inadmissible and the levy on the amount so declared inadmissible shall be thereupon payable to the Board.

13. (1) Whenever a bookmaker on a particular day carries on his business at a race meeting, he shall immediately after every race at that meeting on that day whether he accepts any bets or not make a holding return in Form 3a. in respect of such race.

(2) The Board may require a bookmaker either for a particular race or generally to make, in addition to his holding return in Form 3a, a supplementary holding return in Form 3b and a bookmaker shall comply with such requirement.

(3) If a bookmaker does not accept any bet on a race he shall enter in his holding return for that race the words "No book."

(4) A holding return shall be signed either by the bookmaker himself or on his behalf by a person nominated by him under paragraph (5) of this Regulation.

(5) A bookmaker may, by notice in writing delivered to the Board, nominate a person to sign holding returns on his behalf, and such nomination shall continue to have effect until withdrawn by a further notice in writing delivered to the Board.

(6) When a holding return has been duly completed and signed the bookmaker shall forthwith deliver it to the Board either, if a receptacle is provided for the purpose at the race meeting by depositing it therein, or if no such receptacle is provided by handing it at such race meeting to an authorised officer of the Board.

14. (1) If the amount of a bet accepted by a bookmaker has not been and is not in his opinion likely to be collected by him, he may make to the Board in Form 1 at any time before (but not after) the expiration of twelve months from the acceptance of the bet, a claim for a return or remission of the levy chargeable in respect of the bet.

(2) When a bookmaker under paragraph (1) of this Regulation makes a claim for the refund or remission of the levy chargeable in respect of a bet he shall retain for inspection all records and documents in his possession and relating to the bet for a period of six months from the making of the claim.

(3) The Board may, at its discretion and subject to such conditions (if any) as it thinks fit to impose, refund or remit the whole or a part of the levy to which a claim under paragraph (1) of this Regulation relates.

(4) If at any time after the levy chargeable on a bet accepted by a bookmaker has been remitted or refunded under this Regulation the amount of the said bet or a portion thereof is collected by the bookmaker he shall pay to the Board the levy in respect of such amount or portion.

15. Whenever a bookmaker changes his address he shall immediately notify the Board of his new address.

16. (1) Subject to the special provision made by Regulation 13 of these Regulations for the signing of a holding return, every document required by these Regulations to be signed by a bookmaker shall be signed by him in person.

(2) Subject to the provisions of paragraph (1) of this Regulation and to the provisions of section 23 of the Act, a bookmaker may arrange for the performance of any duties imposed on him by these Regulations by his agent or servant on his behalf, but in every such case the bookmaker shall be responsible for the due and proper performance of the said duty.

17. All entries required by these Regulations to be made in a standard sheet or other document shall be made clearly and legibly and, save where weather conditions make it impracticable, shall be made in ink or indelible pencil.

18. No erasures shall be made in any of the standard sheets or forms kept or completed by a bookmaker in pursuance of these Regulations or in any sheet, book or other document on which particulars relating to a bet are recorded by a bookmaker. In case it should be found necessary to make an alteration in an entry in any of the said documents it shall be done by drawing a line through the erroneous entry and by writing immediately above, below or beside it, the necessary correction.

19. (1) The Board may, at its discretion, on an application in writing from a bookmaker approve of such bookmaker for the purposes of this Regulation and Regulation 20 as from a specified date.

(2) The approval of a bookmaker by the Board for the purposes of this Regulation shall be conditional on such bookmaker entering into and retaining in force with a guarantee society approved by the Board, such a security bond for the payment by him of the levies due by him as is required by the Board, and such an approval shall not come into force until such bond has been duly entered into and shall cease to be in force at any time when no such bond is in force.

(3) Subject to the provisions of paragraph (4) of this Regulation the approval of a bookmaker for the purpose of this Regulation may be withdrawn at any time by the Board at its discretion.

(4) Before withdrawing the approval of a bookmaker for the purposes of this Regulation the Board shall give to the bookmaker notice in writing stating its intention to consider such withdrawal and the grounds thereof and shall consider any representation made in writing by such bookmaker and received by the Board not more than one week from the date of such notice.

20. A bookmaker other than an approved bookmaker shall not accept a bet in a portion of a racecourse reserved by the executive of the racecourse for approved bookmakers.

21. The Board may, after consultation with any bookmakers' association for the time being recognised by the Board, direct the executive of an authorised racecourse to plan and allot the accommodation provided for bookmakers at the race meetings held on such racecourse in a specified manner which the Board considers to be necessary or expedient in order to secure the payment of the levies at such race meetings and for the purpose of carrying into effect at such race meetings the provisions of Chapter III of Part III of the Act.

22. The Racecourse (Levy Collection) Regulations 1949 are hereby revoked.

GIVEN under the Seal of the Racing Board this 16th day of December, 1977.

P. W. McGRATH,

Chairman of the Board.

P. WALSH,

Secretary of the Board.

I hereby consent to the foregoing Regulations.

SEOIRSE Ó COLLA,

Minister for Finance.

Dated this 23rd day of December, 1977.

EXPLANATORY NOTE

These Regulations set out the arrangements for the recording of bets, submission of returns and payment of levies to the Racing Board from 1st January, 1978 and revoke the 1949 Regulations.

SCHEDULE

Form No. 1

RACING BOARD AND RACECOURSES ACT, 1945 .

APPLICATION FOR REPAYMENT OF LEVY PAID OR REMISSION

OF LEVY CHARGEABLE ON UNCOLLECTED BETS.

Return of bets on which the levy has been paid by the bookmaker or is chargeable thereon and which have not been or are not likely to be collected by him.

I, ..................................................... of ........................................ Permit Number ............... hereby apply to the Racing Board for the repayment of the levy amounting to £     (a) paid by me and/or (b) the remission of the levy amounting to £     not paid by me which is chargeable on above bets which were not collected or are not likely to be collected for the reasons stated in Column 6 and in the documents attached.

I declare that the return above is a true statement of such uncollected bets and I hereby undertake if such bets or any portion thereof are subsequently recovered by me to pay to the Board the amount of the levy on such bets or portions of bets.

Dated this .................................... day of ...................., 19.......... ............................................................ .....

(Signed by Bookmaker)

Note: The reasons should be briefly set out in Column 6 and a reference given to the documents which should be attached as evidence that the bet was not collected or was not likely to be collected.

Form No. 2

Form No. 3a

RACING BOARD AND RACECOURSES ACT, 1945 .

HOLDING RETURN.

To the best of my knowledge and belief the amounts of the bets (A) entered into by me and (B) laid off by me with other course bookmakers on the above race, and duly entered on the sheets were:--

Form No. 3b.

RACING BOARD AND RACECOURSES ACT, 1945 .

HOLDING RETURN.

To the best of my knowledge and belief the amounts of the bets (A) entered into by me and (B) laid off by me on each horse as shown in the above race and duly entered on the sheets were as shown in above Return.

Form No. 4

RACING BOARD AND RACECOURSES ACT, 1945 .

RETURN OF BETS AND LEVIES PAYABLE.

Name of Bookmaker ............................................ Address .................................................

Permit No .......... Return for Week ending Saturday ......... day of ................................ 19 ............

TO BE SENT TO BOARD AT ITS HEAD OFFICE WITH LEVY REMITTANCE BY FOLLOWING FRIDAY.

I hereby declare that the above is a full and true account of all the bets accepted by me or on my behalf at the races at the meetings on the dates specified above and that the amounts of the laid off and void bets are correctly stated and that such void bets are not due to the mutual consent of the parties to the bets,

I enclose (a) ........................ numbered (a) ........................ for the sum of £............................

being the levy payable at the prescribed percentage namely........................ per cent. on the total bets entered into by me during the above week, on which levy was payable.

Note: ( a ) Insert Cheque, P.O., or M.O., as the case may be and its number.

( b ) If business was carried on at more than four meetings during week enter details on additional Form.

( c ) For the purposes of this Form a double event bet is to be treated as a bet entered into in the first race of the double.

Form No. 5

RACING BOARD AND RACECOURSES ACT, 1945 .

Return for week ending Saturday ................ day of .................... 19 ...............................

(To be sent to Board by following Friday.)

A. RETURN OF ALL BETS LAID OFF WITH OTHER COURSE BOOKMAKERS.

B. RETURN OF ALL BETS ACCEPTED FROM OTHER COURSE BOOKMAKERS.

C. RETURN OF BETS WHICH BECAME VOID. (See note below).

I certify that the above are full and true returns of the bets laid off by me with other course bookmakers, bets accepted by me from other course bookmakers and void bets at race meetings during the above week and that such void bets are not due to the mutual consent of the parties of the bets.