Finance Act, 2000
|
Excise duty on registration of clubs. |
104.— Section 48 of the Finance Act, 1989 , is amended— | |
(a) by the deletion of subsection (1), | ||
(b) by the substitution of the following subsection for subsection (3): | ||
“(3) The duty imposed by this section on a certificate of registration 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 application in writing for registration or renewal of registration under section 2 of the Registration of Clubs (Ireland) Act, 1904 , with the appropriate District Court Clerk.”, | ||
and | ||
(c) by the substitution of the following subsection for subsection (4): | ||
“(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 duty has been paid in accordance with subsection (3).”. |