Finance Act, 1989
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Imposition of duty on registration of clubs and cesser of club duty. |
48.—(1) In this section “impressed” and “stamps” have the same meanings, respectively, as they have in the Stamp Duties Management Act, 1891, as amended by this Act. | |
(2) There shall be charged, levied and paid on every certificate of registration of a club granted under the Registration of Clubs (Ireland) Act, 1904 , on or after the 1st day of September, 1989, a duty of excise of £100. | ||
(3) The duty imposed by this section on a certificate of registration shall be paid and collected by means of stamps equal in value to the amount of such duty impressed on or affixed to the application in writing for registration or renewal of registration under section 2 of the Registration of Clubs (Ireland) Act, 1904 , and the Stamp Duties Management Act, 1891, shall apply to such duty and stamps. | ||
(4) Notwithstanding anything to the contrary contained in any Act, a certificate of registration of a club which is liable to the duty imposed by this section shall not be granted unless the application in writing referred to in subsection (3) for such a certificate has been duly stamped in accordance with that subsection. | ||
(5) The duty of excise on statements of purchases of intoxicating liquor to be supplied in a club imposed by section 48 of the, Finance (1909-10) Act, 1910 , shall not be charged or levied, and the provisions of the said section 48 shall cease to have effect, in respect of such purchases to be supplied in a club during the calendar year 1989 or during any subsequent year. | ||
(6) Any amount paid for the purposes of this section in relation to a certificate of registration may be repaid by the Revenue Commissioners if— | ||
(a) the application for the certificate is withdrawn before the determination of the court proceedings in relation to it, | ||
(b) the certificate is not granted, or | ||
(c) the amount is paid in error. | ||
(7) The provisions of subsection (6) of section 48 of the Finance (1909-10) Act, 1910 , shall cease to have effect on and from the 1st day of October, 1989. |