S.I. No. 803/2004 - Taxes (Electronic Transmission of Betting Duty Returns) (Specified Provisions and Appointed Day) Order 2004

1. This Order may be cited as the Taxes (Electronic Transmission of Betting Duty Returns) (Specified Provisions and Appointed Day) Order 2004.

2. Each of the provisions set out in the Schedule to this Order is specified for the purpose of Chapter 6 of Part 38 of

the Taxes Consolidation Act 1997

.

3. The 31st day of December 2004 is appointed in relation to returns to be made under the provisions specified in accordance with Article 2 of this Order.

SCHEDULE

Section 70

of the

Finance Act 2002

(No. 5 of 2002).

Paragraphs (1) and (3) of Regulation 5 of the Betting Duty Regulations 2004.

GIVEN under my hand, 10 December 2004.

JOSEPHINE FEEHILY,

Revenue Commissioner.

EXPLANATORY NOTE.

(This note is not part of the Instrument and does not purport to be a legal interpretation.)

This Order applies the legislation governing the electronic filing of tax information to returns of betting duty and appoints a day, namely 31 December 2004, in relation to such returns, which ensures that the electronic filing legislation applies to returns of betting duty which are due to be filed on or after 1 January 2005.

Chapter 6 of Part 38 of the

Taxes Consolidation Act 1997

provides the legislative framework whereby tax related information required by law to be provided to the Revenue Commissioners may be supplied electronically. The legislation only applies to information where the provision under which the information is supplied is specified in an order made by the Revenue Commissioners. Where a provision is so specified the legislation applies to information supplied under that provision after the day appointed in the order in relation to the provision concerned. The reason for this procedure is to allow the Revenue Commissioners to manage the roll-out of the system for receiving tax related information electronically. The system will be extended to further informational items as the necessary development work in relation to the electronic receipt of particular items is completed.

The Revenue Commissioners, in exercise of the powers conferred on them by section 917E (inserted by

section 209

of the

Finance Act 1999

(No. 2 of 1999)) of the

Taxes Consolidation Act 1997

(No. 39 of 1997), order as follows