32A.— (1) A licensed bookmaker who enters into a bet at a greyhound race track, on an event taking place there or elsewhere, other than by means of telecommunications from outside the race track, the subject of levy under section 32 of the Act, shall pay to the Board a turnover charge on such bet.

(2) The rate of turnover charge payable under subsection (1) of this section shall be —

(a) in respect of a bet with a licensed bookmaker other than in a betting office and placed solely on a greyhound race taking place at the track at which the bet is placed, 0.3 per cent. or such other percentage of not more than 2.5 per cent. as the Board, with the consent of the Minister, may from time to time prescribe, and

(b) in respect of all bets placed in a betting office and in respect of any bet placed at a greyhound race track where all or any part of that bet relates to an event being either a greyhound race or any other event taking place elsewhere, 0.3 per cent. or such other percentage standing specified under section 54D of the Irish Horseracing Industry Act, 1994.]