Racecourse (Levy Collection) Regulations, 1977.
Statutory Instruments
Source: Statutory Instruments

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paragraphs: Citation and Commencement.
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paragraphs: Definitions.
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paragraphs: References to making and accepting bets.
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paragraphs: The prescribed forms.
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paragraphs: Use of Standard Sheets in books.
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paragraphs: Procedure by Bookmakers entering into a bet.
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paragraphs: Method of recording bets on a standard sheet.
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paragraphs: Determination of the unit for the purpose of a standard sheet.
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paragraphs: Leaving of spaces on a standard sheet.
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paragraphs: Laying off bets.
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paragraphs: Payment of Levies.
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paragraphs: Certified Returns and payment of Levies.
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paragraphs: Holding Returns.
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paragraphs: Irrecoverable Bets.
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paragraphs: Notification of bookmaker's address.
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paragraphs: Performance of duties by agent or servant.
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paragraphs: Making of entries.
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paragraphs: Alteration of entries.
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paragraphs: Approval of bookmakers.
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paragraphs: Reservation of portion of a racecourse for approved bookmakers.
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paragraphs: Directions by the Board in regard to bookmakers' accommodation.
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paragraphs: Revocation.
S.I. No. 404 of 1977.
RACECOURSE (LEVY COLLECTION) REGULATIONS, 1977.
The Racing Board in exercise of the powers conferred upon it by sub-section (1) of section 28 of the Racing Board and Racecourses Act, 1945 with the consent of the Minister for Finance hereby makes the following Regulations:
1 Citation and Commencement.
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paragraphs: ( a ) These Regulations may be cited as the Racecourse (Levy Collection) Regulations, 1977.
( b ) These Regulations shall come into operation on the First day of January, 1978.
2 Definitions.
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paragraphs: In these Regulations "The Act means the Racing Board and Racecourses Act, 1945 ,
"the Board" means the Racing Board,
"the business" of a bookmaker does not include any bookmaking business except such as is carried on on a racecourse or in the precincts thereof;
"bookmaker" means a licensed bookmaker who is the holder of a course betting permit granted by the Board under the Act;
"racecourse" means an authorised racecourse;
"race meeting" means a race meeting held on one racecourse on one day or on two or more consecutive days;
"bet" means a course bet;
"normal bet" means a bet that a particular horse will win or be placed in a particular race;
"forecast bet'' means a bet that two or three specified horses will be placed in a particular race first and second, or first, second and third (as the case may be) in a specified order;
"the named horses" in relation to a forecast bet means the two or three horses specified in the bet and in the order so specified;
"double event bet" means a bet that one specified horse will win one specified race at a race meeting and another specified horse will win a subsequent specified race at the same race meeting;
"the first race" and "the second race" in relation to a double event bet mean, respectively, the first race and the subsequent race specified in the bet;
"the first horse" and "the second horse" in relation to a double event bet mean, respectively, the horse assigned by the bet to win the first race and the horse assigned by the bet to win the second race;
"the amount" of a bet means the sum which by the terms of the bet the bookmaker by whom it is accepted will be entitled to receive, retain or take credit for if the event the subject of the bet is determined in his favour;
"to become void" in relation to a bet means to become void for any reason other than the mutual consent of the parties to the bet;
"laid off" has the meaning assigned to it in Regulation 10 of these Regulations;
"standard sheet" means a betting sheet in Form 2 for use by a bookmaker for the recording of bets in pursuance of these Regulations;
"the total net value" of the bets recorded in a standard sheet has the meaning assigned to it by Regulation 11 of these Regulations;
"holding return" means a return in Form 3a or Form 3b showing the bets on a particular race accepted and laid off by a particular bookmaker;
"week" means a week ending at midnight on Saturday.
3 References to making and accepting bets.
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paragraphs: In these Regulations every reference to the making of a bet shall be construed as a reference to the entering into a bet by a person with a bookmaker on the occurrence of an event and every reference to the accepting of a bet shall be construed as a reference to the entering into a bet by a bookmaker against the occurrence of an event.
4 The prescribed forms.
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paragraphs: (1) The forms set forth in the schedule to these Regulations shall be the prescribed forms for the respective purposes to which they are expressed to be applicable.