Finance Act 2015

Amendment of Schedule 1 to Principal Act (exempt activities)

60. Schedule 1 to the Principal Act is amended in paragraph 10 by inserting the following subparagraphs after subparagraph (1A):

“(1B) The acceptance of bets by a remote bookmaker (within the meaning of section 64 of the Finance Act 2002 ) from persons outside the State.

(1C) The supply of services by a remote betting intermediary (within the meaning of section 64 of the Finance Act 2002 ) to persons outside the State, the consideration for which consists of commission charges for the use of the remote betting intermediary facilities.”.