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Dáil Éireann debate -
Wednesday, 7 May 1941

Vol. 83 No. 1

Financial Resolutions. - Resolution No. 10—Duty on Bets.

I move:—

That the exemption given by Section 20 of the Finance Act, 1931 (No. 31 of 1931), from the duty on bets within the meaning of Section 24 of the Finance Act, 1926 (No. 35 of 1926), shall not apply or have effect in relation to any bet entered into on or after the 1st day of July, 1941, and in lieu thereof the said duty on bets, in so far as it is chargeable under the said Section 24 and the other enactments relating thereto on bets entered into on or after the 1st day of July, 1941, when either the event which is the subject of the bet is a horse race and the bet is entered into during the meeting of which such race is an item and at the place at which such meeting is held or the event which is the subject of the bet is a greyhound coursing or racing contest or one or more courses or races in such contest and the bet is entered into during such contest or during the meeting of which such contest is an item and at the place at which such contest is held, shall be charged, levied, and paid under the said section and other enactments at the rate of two and one-half per cent. on the amount of the bet.

Question put and agreed to.
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