Irish Horseracing Industry 1994
F20[Thoroughbred foal levy.
38A.—(1) There may be charged and levied by the Authority in each year beginning with such year as may be prescribed, with the consent of the Minister, a levy (referred to subsequently in this section as "levy") on all thoroughbred foals registered in a stud-book.
F21[(2) Levy shall be paid by the owner or keeper (acting as an agent of the owner) of a thoroughbred foal born in the State in advance of registering the foal in a stud-book in the State.]
F22[(2A) A person who maintains a stud-book may refuse to register a foal until the owner or keeper (acting as an agent of the owner) of the foal is able to provide proof that levy has been paid.]
(3) Levy shall be paid to the Authority at such time and in such manner as may be prescribed.
(4) Subject to subsection (5), the rate or scale of rates of levy in each year shall be such rate or rates as may be prescribed with the consent of the Minister.
(5) Any rate prescribed under subsection (4) shall not be more than £1,000.
(6) The Authority may enter into arrangements with another person who maintains a stud-book for the collection and recovery of levy.
(7) The Authority may recover as a simple contract debt in any court of competent jurisdiction levy from any person by whom it is payable.
(8) The proceeds of levy shall be expended on the basis of a programme for the benefit of horse breeders to be decided by the Authority after consultation with any person which the Authority considers to be representative of horse breeders.
(9) In this section "stud-book" means a stud-book maintained by a body approved under the European Communities (Equine Stud-Book and Competition) Regulations, 1993 (S.I. No. 305 of 1993).]
Annotations:
Amendments:
F20
Inserted (25.07.1999) by Horse and Greyhound Racing (Betting Charges and Levies) Act 1999 (24/1999), s. 5, S.I. No. 211 of 1999, art. 2.
F21
Substituted (9.03.2016) by Horse Racing Ireland Act 2016 (2/2016), s. 9, S.I. No. 138 of 2016, art. 2.
F22
Inserted (9.03.2016) by Horse Racing Ireland Act 2016 (2/2016), s. 9, S.I. No. 138 of 2016, art. 2.
Editorial Notes:
E9
Power pursuant to section exercised (1.01.2012) by Thoroughbred Foal Levy Regulations 2011 (S.I. No. 735 of 2011), in effect as per 1(2).
E10
The section heading is taken from the amending section in the absence of one included in the amendment.
E11
Previous affecting provision: power pursuant to section exercised (1.01.2008) by Thoroughbred Foal Levy Regulations 2007 (S.I. No. 853 of 2007), in effect as per 1(2); revoked (1.01.2012) Thoroughbred Foal Levy Regulations 2011 (S.I. No. 735 of 2011), reg. 4, in effect as per reg. 1(2).
E12
Previous affecting provision: power pursuant to section exercised (1.01.2007) Thoroughbred Foal Levy Regulations 2006 (S.I. No. 650 of 2006), in effect as per. 1(2); revoked (1.01.2008) by Thoroughbred Foal Levy Regulations 2007 (S.I. No. 853 of 2007), reg. 5, in effect as per reg. 1(2).
E13
Previous affecting provision: power pursuant to section exercised (1.01.2006) by Thoroughbred Foal Levy Regulations 2005 (S.I. No. 826 of 2005), in effect as per reg. 1(2); revoked (1.01.2007) by Thoroughbred Foal Levy Regulations 2006 (S.I. No. 650 of 2006), reg. 5, in effect as per reg. 1(2).
E14
Previous affecting provision: power pursuant to section exercised (1.01.2004) by Thoroughbred Foal Levy (Amendment) Regulations 2004 (S.I. No. 173 of 2004), in effect as per reg. 1(b); revoked (1.01.2006) by Thoroughbred Foal Levy Regulations 2005 (S.I. No. 826 of 2005), reg. 5(b), in effect as per reg. 1(2).
E15
Previous affecting provision: power pursuant to section exercised (1.03.2000) by Thoroughbred Foal Levy Regulations 2000 (S.I. No. 178 of 2000), in effect as per reg. 1(b); revoked (1.01.2006) by Thoroughbred Foal Levy Regulations 2005 (S.I. No. 826 of 2005), reg. 5(a), in effect as per reg. 1(2).