Finance Act, 2002

PART 2

Excise

Chapter 1

Consolidation and Modernisation of Betting Duties Law

Interpretation (Chapter 1).

64.—In this Chapter, save where the context otherwise requires—

“duty” means, other than in sections 65 and 66, the duty of excise imposed by section 67 ;

“premises” has the same meaning as it has in the Betting Act, 1931 ;

“proprietor” has the same meaning as it has in the Betting Act, 1931 ;

“register” means the register of bookmaking offices kept by the Revenue Commissioners under the Betting Act, 1931 ;

“registered premises” has the same meaning as it has in the Betting Act, 1931 ; and

“totalisator” has the same meaning as it has in the Totalisator Act, 1929 .