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Amendment of section 21(3) of the Act of 1992.
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5.— Section 21 (as amended by the Act of 2008) of the Act of 1992 is amended by substituting for subsection (3) the following:
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“(3) (a) There shall be charged, levied and paid on a trade licence a duty of excise of—
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(i) in the case of a licence for exhibition only on a motor-cycle, €51,
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(ii) in the case of a licence for exhibition only on any other vehicle, €305.
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(b) There shall be charged, levied and paid on a trade licence issued in place of a trade licence that has been lost, stolen or destroyed a duty of excise of—
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(i) in the case of a licence for exhibition only on a motor-cycle, €33,
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(ii) in the case of a licence for exhibition only on any other vehicle, €74.”.
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