Finance Act 2025
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De-registration of bookmaking premises | ||
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62. (1) The Finance Act 2002 is amended by the substitution of the following section for section 78: | ||
“78. (1) A person who is employed by, or authorised to act as an agent for or on behalf of, a bookmaker shall not engage in any of the following activities: | ||
(a) making any entry on any slip or other record by means of which a bet is made, knowing that the said entry is false; | ||
(b) substituting for any slip or record another document which is false; | ||
(c) making any entry in any book or record kept for the purpose of recording particulars of bets entered into by the bookmaker knowing that the said entry is false; | ||
(d) otherwise knowingly being concerned in the fraudulent evasion or an attempt at evasion of duty. | ||
(2) A person who contravenes subsection (1) shall be guilty of an offence and shall be liable on summary conviction to an excise penalty of €5,000. | ||
(3) (a) The holder of a bookmaker’s licence shall not, in the course of carrying on business as a bookmaker or acting as a bookmaker, enter into a bet in any premises which are not for the time being registered in the register. | ||
(b) A person who enters into 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 €5,000. | ||
(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 in accordance with the Irish Horseracing Industry Act 1994 , or a greyhound race track or an authorised coursing meeting in accordance with the Greyhound Industry Act 1958 .”. | ||
(2) Subsection (1) shall come into operation on such day or days as the Minister for Finance may, by order or orders, appoint and different days may be appointed for different purposes or different provisions. |