Finance Act, 1999
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Licensing. |
101.—(1) There shall be charged, levied and paid on a licence granted by the Commissioners to be taken out annually by every person who produces, sells, delivers or deals in on any premises any mineral oil, other than additives, for use as a propellant which is chargeable with mineral oil tax, a duty of excise, in this Chapter referred to as the licence duty, in respect of each such premises. | |
(2) Any licence or authorisation granted under paragraph 12(12) of the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 ( S.I. No. 307 of 1975 ), section 42 of the Finance Act, 1976 , section 45 of the Finance Act, 1989 , or section 116 of the Finance Act, 1995 , which is subsisting at the commencement of this provision shall be deemed to be a licence granted under this section until the date on which it is expressed to expire. | ||
(3) The Commissioners may, on application to them in writing and on furnishing them with such information as they may reasonably require, grant to the person concerned a licence under this section. | ||
(4) A licence shall not be granted under this section unless a tax clearance certificate in relation to that licence has been issued in accordance with section 1094 of the Taxes Consolidation Act, 1997 . | ||
(5) A licence granted under this section shall be subject to such conditions, if any, as the Commissioners may specify in the licence and any such conditions shall be complied with by the person concerned. | ||
(6) A licence granted under this section may make different provisions for persons, premises or mineral oil of different classes or descriptions, for different circumstances and for different cases. | ||
(7) The Commissioners may revoke any licence granted, or deemed to be granted, under this section if it appears to them that any condition specified in the licence has not been or is not being complied with. | ||
(8) Licence duty shall be charged at the rate of £30 per year or part of a year. |