#1289954
Dleacht ceadúnais mheaisín cearr-bhachais. 1973, Uimh. 25 .
Gaming machine licence duty.
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#1289964
(2) (a) Is meaisín cearrbhachais meaisín—
(2) ( a ) A machine is a gaming machine if—
#1290008
(d) a bheith níos faide ná naoi mí, £50 ar gach meaisín cearrbhachais lena mbaineann an ceadúnas.
( d ) exceeds nine months, £50 for each gaming machine to which the licence relates.
#1363594
Ceadúnais mheaisín cearrbhachais.
Gaming machine licences.
#1363598
(a) gan a bheith níos faide ná trí mhí, £25 ar gach meaisín cearrbhachais lena mbaineann an ceadúnas,
( a ) does not exceed three months, £25 for each gaming machine to which the licence relates,
#1363604
(d) a bheith níos faide ná naoi mí, £100 ar gach meaisín cearrbhachais lena mbaineann an ceadúnas.
( d ) exceeds nine months, £100 for each gaming machine to which the licence relates.
#1363612
(A) gan a bheith níos faide ná trí mhí, £16.50 ar gach meaisín cearrbhachais lena mbaineann an ceadúnas,
(A) does not exceed three months, £16.50 for each gaming machine to which the licence relates,
#1363618
(D) a bheith níos faide ná naoi mí, £66 ar gach meaisín cearrbhachais lena mbaineann an ceadúnas,
(D) exceeds nine months, £66 for each gaming machine to which the licence relates,
#1400669
Ceadúnais mheaisín cearrbhachais.
Gaming machine licences.
#1421607
Leasú ar alt 43 (dleacht ceadúnais mheaisín cearrbhachais) den Acht Airgeadais. 1975.
Amendment of section 43 (gaming machine licence duty) of Finance Act, 1975 .
#1535224
Leasú ar alt 43 (dleacht ceadúnais mheaisín cearrbhachais) den Acht Airgeadais, 1975 .
Amendment of section 43 (gaming machine licence duty) of Finance Act, 1975 .
#1289988
(3) Ní chuirfidh sealbhóir ceadúnais chearrbhachais faoi deara ná ní cheadóidh sé meaisín cearrbhachais a bheith ar fáil chun imeartha san áitreabh lena mbaineann an ceadúnas mura sealbhóir é ar cheadúnas (dá ngairtear ceadúnas meaisín cearrbhachais san alt seo) a bheidh i bhfeidhm de thuras na huaire agus a deonaíodh faoin alt seo.
(3) A holder of a gaming licence shall not cause or permit a gaming machine to be made available for play on the premises to which the licence relates unless he is the holder of a licence (in this section referred to as a gaming machine licence) for the time being in force granted under this section.
#1289992
(b) Fanfaidh ceadúnas meaisín cearrbhachais i leith aon áitribh i bhfeidhm ar feadh cibé tréimhse (nach faide ná bliain agus nach faide ná an tréimhse a mbeidh sé sainráite go mbeidh feidhm ar a feadh ag an gceadúnas cearrbhachais i leith an áitribh sin a bheidh i bhfeidhm tráth an cheadúnais mheaisín cearrbhachais a dheonú) a bheidh sonraithe san iarratas á iarraidh.
( b ) A gaming machine licence in respect of any premises shall remain in force for such period (not exceeding one year and not exceeding the period for which the gaming licence in respect of those premises in force at the time of the grant of the gaming machine licence is expressed to remain in force) as is specified in the application therefor.
#1289998
(b) Aon sealbhóir ar cheadúnas meaisín cearrbhachais a chuirfidh faoi deara nó a cheadóidh meaisín cearrbhachais amháin nó níos mó de bhreis ar an líon a bheidh sonraithe sa cheadúnas a chur ar fáil chun imeartha san áitreabh lena mbaineann an ceadúnas, beidh sé ciontach i gcion ar leithligh i ndáil le gach meaisín cearrbhachais a cuireadh faoi deara nó a ceadaíodh a chur ar fáil chun imeartha amhlaidh agus dlífear, ar é a chiontú go hachomair, pionós máil £300 a chur air i leith gach ciona agus dlífear an líon sin de mheaisíní a bheidh comhionann leis an difear idir an líon a bheidh sonraithe amhlaidh agus an líon a cuireadh ar fáil amhlaidh a fhorghéilleadh.
( b ) A holder of a gaming machine licence who causes or permits one or more gaming machines in excess of the number specified in the licence to be made available for play on the premises to which the licence relates shall be guilty of a separate offence in respect of each gaming machine so caused or permitted to be made available for play and shall be liable on summary conviction to an excise penalty of £300 in respect of each offence and such number of machines as is equal to the difference between the number so specified and the number so made available shall be liable to forfeiture.
#1290024
(b) I gcás meaisíní cearrbhachais a bheith curtha ar fáil chun imeartha in áitreabh nach bhfuil ceadúnas meaisín cearrbhachais i bhfeidhm ina leith nó a bhfuil ceadúnas meaisín cearrbhachais i bhfeidhm ina leith agus ar mó an líon meaisíní cearrbhachais a bheidh curtha ar fáil chun imeartha ann ná an líon a bheidh sonraithe sa cheadúnas, féadfaidh oifigeach na meaisíní go léir nó, de réir mar a bheidh, an líon sin díobh is comhionann leis an difear idir an líon a bheidh sonraithe amhlaidh agus an líon a bheidh curtha ar fáil amhlaidh a ghabháil.
( b ) Where gaming machines are made available for play on premises in respect of which a gaming machine licence is not in force or in respect of which a gaming machine licence is in force and the number of gaming machines made available for play is in excess of the number specified in the licence, all the machines or, as the case may be, such number of them as is equal to the difference between the number so specified and the number so made available may be seized by an officer.
#1421612
(b) Aon sealbhóir ar cheadúnas meaisín cearrbhachais a chuirfidh faoi deara nó a cheadóidh meaisín cearrbhachais amháin nó níos mó de bhreis ar an líon a bheidh sonraithe sa cheadúnas a chur ar fáil chun imeartha san áitreabh lena mbaineann an ceadúnas, beidh sé ciontach i gcion ar leithligh i ndáil le gach meaisín cearrbhachais a cuireadh faoi deara nó a ceadaíodh a chur ar fáil chun imeartha amhlaidh agus dlífear. ar é a chiontú go hachomair, pionós máil £1,000 a chur air i leith gach ciona agus dlífear an líon sin de mheaisíní a bheidh comhionann leis an difear idir an líon a bheidh sonraithe amhlaidh agus an líon a cuireadh ar fáil amhlaidh a fhorghéilleadh.
( b ) A holder of a gaming machine licence who causes or permits one or more gaming machines in excess of the number specified in the licence to be made available for play on the premises to which the licence relates shall be guilty of a separate offence in respect of each gaming machine so caused or permitted to be made available for play and shall be liable on summary conviction to an excise penalty of £1,000 in respect of each offence and such number of machines as is equal to the difference between the number so specified and the number so made available shall be liable to forfeiture.
#1637364
Go ndéanfar foráil san Acht lena dtabharfar éifeacht don Rún seo chun leasú a dhéanamh ar an míniú ar meaisín cearrbhachais atá in alt 43 den Acht Airgeadais, 1975 (Uimh. 6 de 1975), ionas go n-athrófar na critéir ar dá réir a aicmítear meaisíní cearrbhachais áirithe chun críoch dleachta ceadúnais meaisín cearrbhachais agus ar faoi threoir an aicmithe sin a dhéanfar an dleacht máil a fhorchuirtear le halt 43(6) den Acht Airgeadais, 1975, a mhuirearú ar na meaisíní sin.
THAT PROVISION BE MADE IN THE ACT GIVING EFFECT TO THIS RESOLUTION AMENDING THE DEFINITION OF GAMING MACHINE CONTAINED IN SECTION 43 OF THE FINANCE ACT, 1975 (NO. 6 OF 1975), SO AS TO CHANGE THE CRITERIA BY WHICH CERTAIN MACHINES ARE CLASSIFIED FOR GAMING MACHINE LICENCE DUTY PURPOSES AND BY REFERENCE TO WHICH CLASSIFICATION THE DUTY OF EXCISE IMPOSED BY SECTION 43(6) OF THE FINANCE ACT, 1975, WILL BE CHARGED THEREON.
#494171
(c) seirbhísí arb é atá iontu cearrbhachas, mar a mhínítear in alt 2 den Acht um Chearrbhachas agus Crannchuir 1956 (lena n-áirítear seirbhísí arna soláthar trí mheaisín cearrbhachais den chineál dá dtagraítear in alt 43 den Acht Airgeadais 1975), nó
(c) services consisting of gaming, as defined in section 2 of the Gaming and Lotteries Act 1956 (including services provided by means of a gaming machine
#1289976
(c) Measfar, chun críocha an ailt seo, meaisín cearrbhachais a bheith ar fáil chun imeartha mura rud é—
( c ) A gaming machine shall be deemed, for the purposes of this section, to be available for play unless—
#1289994
(c) Sonrófar i gceadúnas an tréimhse a mbeidh ceadúnas meaisín cearrbhachais le fanacht i bhfeidhm ar a feadh, an líon meaisíní cearrbhachais, agus an t-áitreabh, lena mbaineann an ceadúnas.
( c ) The period for which a gaming machine licence is to remain in force, the number of gaming machines, and the premises, to which it relates shall be specified in the licence.
#1290002
(a) gan a bheith níos faide ná trí mhí, £12.50 ar gach meaisín cearrbhachais lena mbaineann an ceadúnas,
( a ) does not exceed three months, £12·50 for each gaming machine to which the licence relates.
#1290004
(b) a bheith níos faide ná trí mhí ach gan a bheith níos faide ná sé mhí, £25 ar gach meaisín cearrbhachais lena mbaineann an ceadúnas,
( b ) exceeds three months but does not exceed six months, £25 for each gaming machine to which the licence relates,
#1290006
(c) a bheith níos faide ná sé mhí ach gan a bheith níos faide ná naoi mí, £37.50 ar gach meaisín cearrbhachais lena mbaineann an ceadúnas,
( c ) exceeds six months but does not exceed nine months, £37·50 for each gaming machine to which the licence relates,
#1363600
(b) a bheith níos faide ná trí mhí ach gan a bheith níos faide ná sé mhí, £50 ar gach meaisín cearrbhachais lena mbaineann an ceadúnas,
( b ) exceeds three months but does not exceed six months, £50 for each gaming machine to which the licence relates,
#1363602
(c) a bheith níos faide ná sé mhí ach gan a bheith níos faide ná naoi mí, £75 ar gach meaisín cearrbhachais lena mbaineann an ceadúnas,
( c ) exceeds six months but does not exceed nine months, £75 for each gaming machine to which the licence relates,
#1363614
(B) a bheith níos faide ná trí mhí ach gan a bheith níos faide ná sé mhí, £33 ar gach meaisín cearrbhachais lena mbaineann an ceadúnas,
(B) exceeds three months but does not exceed six months, £33 for each gaming machine to which the licence relates,
#1363616
(C) a bheith níos faide ná sé mhí ach gan a bheith níos faide ná naoi mí, £49.50 ar gach meaisín cearrbhachais lena mbaineann an ceadúnas,
(C) exceeds six months but does not exceed nine months, £49.50 for each gaming machine to which the licence relates,
#1363622
(aaa) Ní bheidh feidhm ná éifeacht le mír (a) den fho-alt seo i ndáil le ceadúnais mheaisín cearrbhachais arna ndeonú an 28ú lá d'Fheabhra, 1980, nó dá éis.”.
(aaa) Paragraph (a) of this subsection shall not apply or have effect in relation to gaming machine licences granted on or after the 28th day of February, 1980.".
#1420485
Leasú ar alt 43 (dleacht ceadúnais mheaisín cearrbhachais) den Acht Airgeadais, 1975.
Amendment of section 43 (gaming machine licence duty) of Finance Act, 1975. 39.
#1530781
Leasú ar alt 43 (dleacht ceadúnais mheaisín cearrbhachais) den Acht Airgeadais, 1975.
Amendment of section 43 (gaming machine licence duty) of Finance Act, 1975. 88.
#452098
(c) seirbhísí arb é atá iontu cearrbhachas mar a mhínítear é in alt 2 den Acht um Chearrbhachas agus Crannchuir, 1956 (lena n-áirítear seirbhísí arna soláthar trí mheaisín cearrbhachais den chineál dá dtagraítear in alt 43 den Acht Airgeadais, 1975), nó
(c) services consisting of gaming, as defined in section 2 of the Gaming and Lotteries Act 1956 (including services provided by means of a gaming machine of the kind referred to in section 43 of the Finance Act 1975), or
#1289972
ach measfar nach meaisín cearrbhachais meaisín nach ndéanann, ar imreoir á imirt uair amháin agus gnóthú air, ach caoi a thabhairt don imreoir sin imirt arís (uair amháin nó níos minice) gan íoc as imirt.
but a machine which, when played by a player once and successfully, affords that player no more than an opportunity to play again (once or more often) without paying to play shall be deemed not to be a gaming machine.
#1289974
(b) Meaisín cearrbhachais a bhfuil níos mó ná ionad imeartha amháin ar leithligh ag gabháil leis, déileálfar leis chun críocha an ailt seo mar líon de mheaisíní cearrbhachais atá comhionann leis an líon d'ionaid imeartha ar leithligh atá ag gabháil leis an meaisín.
( b ) A gaming machine which provides more than one individual playing position shall, for the purposes of this section, be treated as a number of gaming machines equal to the number of individual playing positions provided on the machine.
#1289990
(4) (a) Déanfaidh na Coimisinéirí Ioncaim, ar iarratas ó shealbhóir ceadúnais chearrbhachais agus ar an sealbhóir d'íoc na suime is iníoctha aige i leith na dleachta máil a fhorchuirtear leis an alt seo, ceadúnas meaisín cearrbhachais a dheonú don sealbhóir i leith an áitribh a bheidh sonraithe san iarratas do cibé líon de mheaisíní cearrbhachais a bheidh sonraithe san iarratas.
(4) ( a ) The Revenue Commissioners shall, on the application of the holder of a gaming licence and on payment by the holder of the amount payable by him in respect of the duty of excise imposed by this section, grant the holder a gaming machine licence in respect of the premises specified in the application for such number of gaming machines as is specified in the application.
#1289996
(5) (a) Aon duine a sháróidh fo-alt (3) maidir le haon áitreabh, beidh sé ciontach i gcion ar leithligh i ndáil le gach meaisín cearrbhachais a cuireadh ar fáil chun imeartha san áitreabh agus dlífear, ar é a chiontú go hachomair, pionós máil £300 a chur air i leith gach ciona, agus dlífear an meaisín ar ina leith a rinneadh an cion a fhorghéilleadh.
(5) ( a ) A person who, in relation to any premises, contravenes subsection (3) shall be guilty of a separate offence in respect of each gaming machine made available for play on the premises and shall be liable on summary conviction to an excise penalty of £300 in respect of each offence, and the machine in respect of which the offence was committed shall be liable to forfeiture.
#1290000
(6) Muirearófar, toibheofar agus íocfar ar cheadúnas meaisín cearrbhachais a dheonú dleacht máil de réir cibé ráta díobh seo a leanas is iomchuí ag féachaint don tréimhse a mbeidh an ceadúnas le fanacht i bhfeidhm ar a feadh, is é sin le rá, i gcás an tréimhse a mbeidh an ceadúnas le fanacht i bhfeidhm ar a feadh—
(6) There shall be charged, levied and paid on the grant of a gaming machine licence a duty of excise at whichever of the following rates is appropriate having regard to the period for which the licence is to remain in force, that is to say, where the period for which the licence is to remain in force—
#1290010
(7) (a) Féadfaidh sé a bheith sainráite i gceadúnas meaisín cearrbhachais, de bhun iarraidh a bheidh san iarratas ar an gceadúnas sin, nach mbainfidh sé ach le Domhnaigh agus laethanta saoire sa tréimhse a bheidh sonraithe sa cheadúnas agus a mbeidh sé le fanacht i bhfeidhm ar a feadh agus, i gcás ina mbeidh sin sainráite i gceadúnas—
(7) ( a ) A gaming machine licence may, pursuant to a request contained in the application therefor, be expressed to relate only to Sundays and holidays in the period specified in the licence for which it is to remain in force and, where a licence is so expressed—
#1290018
(8) Ar iarratas ó shealbhóir ceadúnais mheaisín cearrbhachais agus ar é d'íoc na suime breise is iomchuí i leith na dleachta máil a fhorchuirtear leis an alt seo, féadfaidh na Coimisinéirí Ioncaim an líon meaisíní cearrbhachais a bheidh sonraithe sa cheadúnas a mhéadú.
(8) On the application of the holder of a gaming machine licence and on payment by him of the appropriate additional amount in respect of the duty of excise imposed by this section, the Revenue Commissioners may increase the number of gaming machines specified in the licence.
#1290020
(9) Ar iarratas ó shealbhóir ceadúnais mheaisín cearrbhachais, féadfaidh na Coimisinéirí Ioncaim, faoi réir cibé coinníollacha is cuí leo a fhorchur, a cheadú an ceadúnas a aistriú ón sealbhóir go dtí duine eile is sealbhóir ceadúnais chearrbhachais nó a cheadú, in ionad feidhm a bheith ag an gceadúnas maidir leis an áitreabh a bheidh sonraithe sa cheadúnas tráth an iarratais a dhéanamh, feidhm a bheith aige maidir le háitreabh eile a mbeidh ceadúnas cearrbhachais i bhfeidhm ina leith agus leasóidh siad an ceadúnas de réir aon cheada a thabharfar faoin bhfo-alt seo.
(9) On the application of the holder of a gaming machine licence, the Revenue Commissioners may, subject to such conditions as they think fit to impose, permit the transfer of the licence from the holder to another person who is the holder at a gaming licence or permit the licence, in lieu of applying to the premises specified in the licence at the time of the application, to apply in relation to another premises in respect of which a gaming licence is in force and shall amend the licence in accordance with any permission under this subsection.
#1290028
(11) (a) Cuirfidh sealbhóir ceadúnais mheaisín cearrbhachais faoi deara an ceadúnas a bheith ar taispeáint i gconaí in áit fheiceálach gar don bhealach isteach san áitreabh lena mbaineann an ceadúnas agus déanfaidh sé, ar oifigeach dá éileamh air aon tráth réasúnach, an ceadúnas a thabhairt ar aird don oifigeach lena iniúchadh.
(11) ( a ) The holder of a gaming machine licence shall cause the licence to be displayed at all times in a conspicuous position near the entrance to the premises to which the licence relates and shall, an demand by an officer at any reasonable time, produce the licence for the officer's inspection.
#1363596
—(1) In ionad na dleachta máil a fhorchuirtear le halt 43 (6) den Acht Airgeadais, 1975 , déanfar, amhail ar an agus ón 28ú lá d'Fheabhra, 1980, ar cheadúnas meaisín cearrbhachais a dheonú, dleacht máil a mhuirearú, a thobhach agus a íoc de réir cibé ráta díobh seo a leanas is iomchuí ag féachaint don tréimhse a mbeidh an ceadúnas le fanacht i bhfeidhm ar a feadh, is é sin le rá, i gcás an tréimhse a mbeidh an ceadúnas le fanacht i bhfeidhm ar a feadh—
—(1) In lieu of the duty of excise imposed by section 43 (6) of the Finance Act, 1975 , there shall be charged, levied and paid, as on and from the 28th day of February, 1980, on the grant of a gaming machine licence a duty of excise at whichever of the following rates is appropriate having regard to the period for which the licence is to remain in force, that is to say, where the period for which the licence is to remain in force—
#1363608
“(aa) Féadfaidh ceadúnas meaisín cearrbhachais arna dheonú an 28ú lá d'Fheabhra, 1980, nó dá éis, é a bheith sainráite ann, de bhun iarraidh san iarratas ar an gceadúnas sin, nach mbainfidh sé ach le Sathairn, Domhnaigh agus laethanta saoire sa tréimhse a bheidh sonraithe sa cheadúnas agus a mbeidh sé le fanacht i bhfeidhm ar a feadh agus, i gcás ina mbeidh sin sainráite i gceadúnas—
"( aa ) A gaming machine licence granted on or after the 28th day of February, 1980, may, pursuant to a request contained in the application therefor, be expressed to relate only to Saturdays, Sundays and holidays in the period specified in the licence for which it is to remain in force and, where a licence is so expressed—
#1400671
—(1) Déanfar alt 74 (1) den Acht Airgeadais, 1980 , a leasú maidir le ceadúnais mheaisín cearrbhachais a dheonú an 10ú lá d'Fheabhra, 1983, nó aon lá dá éis, trí “£62.50”, “£125”, “£187.50” agus “£250” a chur in ionad “£37.50”, “£75”, “£112.50” agus “£150”, faoi seach (a cuireadh isteach leis an Ordú d'Fhorchur Dleachtanna (Uimh. 259) (Dleachtanna Máil), 1982 (I.R.
—(1) Section 74 (1) of the Finance Act, 1980 , shall, as respects the grant of gaming machine licences on or after the 10th day of February, 1983, be amended by the substitution for "£37.50", "£75", "£112.50" and "£150" (inserted by the Imposition of Duties (No. 259) (Excise Duties) Order, 1982 ( S.I.
#1400674
(2) Déanfar alt 43 (7) (aa) den Acht Airgeadais, 1975 (a cuireadh isteach leis an Acht Airgeadais, 1980 ), a leasú, maidir le ceadúnais mheaisín cearrbhachais a dheonú an 10ú lá d'Fheabhra, 1983, nó aon lá dá éis, trí “£40”, “£80”, “£120” agus “£160” a chur in ionad “£25”, “£50”, “£75” agus “£100”, faoi seach (a cuireadh isteach leis an Ordú d'Fhorchur Dleachtanna (Uimh. 259) (Dleachtanna Máil), 1982).
(2) Section 43 (7) (aa) of the Finance Act, 1975 (inserted by the Finance Act, 1980 ), shall, as respects the grant of gaming machine licences on or after the 10th day of February, 1983, be amended by the substitution for "£25", "£50", "£75" and "£1.00" (inserted by the Imposition of Duties (No. 259) (Excise Duties) Order, 1982) of "£40",£80" and "£120" and "£1 60", respectively.
#1421611
(5) (a) Aon duine a sháróidh fo-alt (3) maidir le haon áitreabh, beidh sé ciontach i gcion ar leithligh i ndáil le gach meaisín cearrbhachais a cuireadh ar fáil chun imeartha san áitreabh agus dlífear. ar é a chiontú go hachomair. pionós máil £1,000 a chur air i leith gach ciona. agus dlífear an meaisín ar ina leith a rinneadh an cion a fhorghéilleadh.
( 5 ) ( a ) A person who, in relation to any premises, contravenes subsection (3) shall be guilty of a separate offence in respect of each gaming machine made available for play on the premises and shall be liable on summary conviction to an excise penalty of £1,000 in respect of each offence, and the machine in respect of which the offence was committed shall be liable to forfeiture.
#1484757
(3) (a) Déanfar alt 74 (1) den Acht Airgeadais, 1980 , a leasú, maidir le ceadúnais mheaisín cearrbhachais a dheonú an 1ú lá de Mheitheamh, 1989, nó dá éis, trí “£80”, “£160”, “£240” agus “£320” a chur in ionad “£62.50”, “£125”, “£187.50” agus “£250”, faoi seach (a cuireadh isteach le halt 63 (1) den Acht Airgeadais, 1983 ).
( 3 ) ( a ) Section 74 (1) of the Finance Act, 1980 , shall, as respects the grant of gaming machine licences on or after the 1st day of June, 1989, be amended by the substitution for "£62.50", "£125", "£187.50" and "£250" (inserted by section 63 (1) of the Finance Act, 1983 ) of "£80" "£160" £240" and "£320" respectively.
#1484759
(b) Déanfar mír (aa) (a cuireadh isteach le halt 74 (2) den Acht Airgeadais, 1980 ) d'fho-alt (7) d'alt 43 den Acht Airgeadais, 1975 , a leasú, maidir le ceadúnais mheaisín cearrbhachais a dheonú an 1ú lá de Mheitheamh, 1989, nó dá éis, trí “£50”, “£100”, “£150” agus “£200” a chur in ionad “£40”, “£80”, “£120” and “£160”, faoi seach (a cuireadh isteach le halt 63 (2) den Acht Airgeadais, 1983 ).
( b ) Paragraph (aa) (inserted by section 74 (2) of the Finance Act, 1980 ) of subsection (7) of section 43 of the Finance Act, 1975 , shall, as respects the grant of gaming machine licences on or after the 1st day of June, 1989, be amended by the substitution for "£40", "£80", "£120" and "£160" (inserted by section 63 (2) of the Finance Act, 1983 ) of "£50","£100", "£150" and "£200", respectively.
#1535228
(2) (a) Beidh feidhm ag fo-alt (1) le héifeacht ón 1ú lá de Bhealtaine, 1998, maidir le ceadúnas meaisín cearrbhachais, den chineál dá dtagraítear in alt 43(7)(aa) den Acht Airgeadais, 1975 , arna dheonú ar an dáta sin nó dá éis faoi alt 43(4) den Acht Airgeadais,1975.
(2) (a) Subsection (1) shall apply with effect from the 1st day of May, 1998, in respect of a gaming machine licence, of the type referred to in section 43(7)(aa) of the Finance Act, 1975 , granted on or after that date under section 43 (4) of the Finance Act, 1975 .
#1535230
(b) Maidir le ceadúnas meaisín cearrbhachais, den chineál dá dtagraítear in alt 43(7)(aa) den Acht Airgeadais, 1975 , arna dheonú roimh an 1ú lá de Bhealtaine, 1998, faoi alt 43(4) den Acht Airgeadais, 1975 , ar ceadúnas marthanach é ar an dáta sin, beidh feidhm ag fo-alt (1) le héifeacht ón dáta sin ar feadh iarmhéid na tréimhse a bhfanfaidh an ceadúnas sin i bhfeidhm ar a feadh.
(b) In respect of a gaming machine licence, of the type referred to in section 43(7)(aa) of the Finance Act, 1975 , granted before the 1st day of May, 1998, under section 43 (4) of the Finance Act, 1975 , which is a subsisting licence at that date, subsection (1) shall apply with effect from that date for the balance of the period for which such licence remains in force.
#1637566
Go ndéanfar alt 43 den Acht Airgeadais 1975, lena ndéantar foráil maidir le dleacht ceadúnais meaisín cearrbhachais, a leasú ar an modh agus a mhéid a shonrófar san Acht lena dtabharfar éifeacht don Rún seo.
THAT SECTION 43 OF THE FINANCE ACT 1975, WHICH PROVIDES FOR GAMING MACHINE LICENCE DUTY, BE AMENDED IN THE MANNER AND TO THE EXTENT SPECIFIED IN THE ACT GIVING EFFECT TO THIS RESOLUTION.