Commentary on Sections Amendment of the Horse Racing (Northern Ireland) Order 1990 Section 5 – Transitional and supplementary provision
This section requires the operators at Down Royal to submit a statement of expenditure for 2021.  This section also requires horse racecourse operators to submit a statement containing (a) expenditure for the period beginning 1 January 2022 and ending on the day the horse racecourse operator submits the statement, and (b) the budget and expenditure plans for the period beginning the day after the statement is submitted and ending on 31 December 2022, if they have not submitted a statement under Article 3(4) of the 1990 Order for 2022.  Each of these statements must be submitted in the two weeks following Royal Assent.  Finally, this section makes a series of consequential modifications to the 1990 Order, including modifications providing that the deadline for horse racecourse operators and the Department to prepare audited accounts relating to the year ending December 2021 shall be June 2022.