(a) Betting duty shall not be charged or levied on bets where such bets -
(i) are entered into during and at a race-meeting held at an authorised racecourse, within the meaning of the Irish Horseracing Industry Act, 1994, and are in respect of one or more than one event taking place at the meeting or at a place other than at the meeting, or
(ii) are entered into during a meeting at which a series of greyhound races is held, and at the place at which such meeting is held, and are in respect of one or more than one event taking place at the meeting or at a place other than at the meeting.
(b) The provisions of paragraph (a) shall not apply to bets entered into by remote means.
(2) Betting duty shall not be charged or levied on totalisator bets accepted in registered premises for and on behalf of Horse Racing Ireland or Bord na gCon or a subsidiary (within the meaning of section 2 of the Horse and Greyhound Racing Act, 2001) of either body operating under a licence granted under the T
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