Finance Act, 1983
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Repayment of excise duty on licences not used. |
68.—(1) In this section “licence” shall be construed as including permit and certificate. | |
(2) Where it is shown to the satisfaction of the Revenue Commissioners in respect of a licence to which subsection (4) of section 77 of the Finance Act, 1980 , relates that either— | ||
(a) no trading took place under the licence, or | ||
(b) the holder of the licence did not engage in the activity to which the licence relates during the period of validity of the licence, | ||
the Commissioners may, subject to compliance with such conditions as they may think fit to impose and notwithstanding the provisions of subsection (6) of the said section 77, repay the duty of excise paid on the said licence. |