S.I. No. 165/1963:

TURNOVER TAX (EXEMPTED ACTIVITIES) (NO. 3) ORDER, 1963.

TURNOVER TAX (EXEMPTED ACTIVITIES) (NO. 3) ORDER, 1963.

I, SÉAMAS Ó RIAIN, Minister for Finance, in exercise of the powers conferred on me by paragraph (b) of subsection (2) of section 48 of the Finance Act, 1963 (No. 23 of 1963), hereby order as follows:

1. This Order may be cited as the Turnover Tax (Exempted Activities) (No. 3) Order, 1963.

2. the Activity specified in the Schedule to this Order is hereby declared to be, for the purposes of subsection (2) of section 48 of the Finance Act, 1963 , exempted.

SCHEDULE.

The acceptance of bets at a coursing meeting in relation to courses run at that meeting.

GIVEN under my Official Seal, this 16th day of August, 1963.

SÉAMAS Ó RIAIN,

Minister for Finance.

EXPLANATORY NOTE.

As a result of this Order, bets accepted at a coursing meeting on courses run at the meeting will be exempt from Turnover Tax.