Horse and Greyhound Racing Act, 2001

Zero rating of turnover charge on off-course bets.

19.—(1) Section 54D(1) (inserted by section 4 of the Act of 1999) of the Act of 1994 is amended by the substitution for “0.3 per cent.” of “zero per cent.”.

(2) This section shall come into operation on such day as the Minister may appoint by order.