I move:—
(1) That in this Resolution—"the Board" and "course bet" have the same meanings, respectively, as they have in the Racing Board and Racecourses Act, 1945 (No. 16 of 1945), and any reference to the amount of a course bet shall be construed as a reference to the amount of such bet as defined by sub-section (2) of Section 27 of that Act:
"sums staked" means sums staked by means of totalisators maintained and worked by the Board in accordance with the Totalisator Act, 1929 (No. 22 of 1929).
(2) (a) That the Board shall within 21 days from the 1st day of August, 1956, and within 21 days from the 1st day of each month thereafter, deliver to the Revenue Commissioners a statement showing the amount arrived at by deducting from the aggregate amount of course bets entered into during the month ending immediately before such 1st day, the aggregate amount of course bets in respect of which a repayment or remission has been made during that month under sub-section (3) of Section 27 of the Racing Board and Racecourses Act, 1945.
(b) That the Board shall within 21 days from the 1st day of August, 1956, and within 21 days from the 1st day of each month thereafter, deliver to the Revenue Commissioners a statement showing the amount arrived at by deducting from the aggregate amount of the sums staked during the month ending immediately before such 1st day, the aggregate amount of the sums staked which were repaid in full during that month in accordance with the provisions relating to repayments in full of sums staked contained in the regulations for the time being in force under the Totalisator Act, 1929.
(3) That there shall be charged on every statement delivered in pursuance of the provisions contained in sub-paragraph (a) of paragraph (2) of this Resolution a stamp duty equivalent to 2½ per cent. of the amount shown therein and there shall be charged on every statement delivered in pursuance of the provisions contained in sub-paragraph (b) of paragraph (2) of this Resolution a stamp duty equivalent to 5 per cent. of the amount shown therein.
(4) That the Board shall deliver to the Revenue Commissioners such particulars as the Revenue Commissioners may deem necessary in relation to any statement required to be delivered in accordance with the provisions contained in this Resolution.
(5) That the duty charged by virtue of the provisions contained in paragraph (3) of this Resolution shall be paid by the Board upon delivery of the relevant statement.
(6) That if the Board fails to deliver any statement required by the provisions contained in paragraph (2) of this Resolution within the time specified in those provisions or fails to pay the duty chargeable on any such statement on the delivery thereof, the Board shall be liable to pay, in addition to the duty, interest thereon at the rate of 5 per cent. per annum from the expiration of the month to which the statement relates until the day on which the duty is paid.
(7) That the delivery of any statement required by the provisions contained in paragraph (2) of this Resolution may be enforced by the Revenue Commissioners under Section 47 of the Succession Duty Act, 1853, in all respects as if such statement were such account as is mentioned in that section and the failure to deliver such statement were such default as is mentioned in that section.
(8) That in any case of failure to comply with the provisions contained in this Resolution, the amount of any duty unpaid together with any interest thereon shall be a debt due by the Board to the Minister for Finance for the benefit of the Central Fund and shall be recoverable at the suit of the Attorney-General in any court of competent jurisdiction.