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Finance Act, 2000

Excise duty on public dancing licence, occasional licence, special exemption order and authorisation to a club.

103.— Section 78 of the Finance Act, 1980 , is amended—

(a) by the substitution of the following subsection for subsection (6):

“(6) The duty imposed by this section on a licence shall be paid to the Courts Service for and on behalf of the Revenue Commissioners, or to such other body as may be appointed by the Commissioners, on the lodging of the notice in writing of the application for the licence with the appropriate District Court Clerk.”,

and

(b) by the substitution of the following subsection for subsection (7):

“(7) Notwithstanding anything to the contrary contained in any Act, a licence which is liable to a duty imposed by this section shall not be granted unless the duty has been paid in accordance with subsection (6).”