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Amendment of section 21(3) of Act of 1992
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6. Section 21 (amended by section 5 of the Act of 2012) of the Act of 1992 is amended by substituting the following subsection for subsection (3):
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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, €59,
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(ii) in the case of a licence for exhibition only on any other vehicle, €353.
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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, €38,
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(ii) in the case of a licence for exhibition only on any other vehicle, €86.”.
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