Finance (No. 2) Act 2013
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Amendment of Chapter 3 of Part 2 of Finance Act 2001 (offences, penalties and proceedings) | ||
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48. Chapter 3 of Part 2 of the Finance Act 2001 is amended by inserting the following section after section 125: | ||
“Forfeiture of alcohol products on unlicensed premises | ||
125A. (1) Where— | ||
(a) any person who is required to hold a licence relating to the wholesale or retail sale of any alcohol products, in or on a premises or place, does not hold such a licence, and | ||
(b) in respect of the granting of such a licence, a tax clearance certificate issued under section 1094 of the Taxes Consolidation Act 1997 is required, | ||
and either— | ||
(i) an application for such a licence has been refused, solely or partly on the grounds that the applicant does not hold such a tax clearance certificate, or | ||
(ii) no application for such a licence has been made and the person or— | ||
(I) any partnership referred to in subsection (2)(a) of that section, | ||
(II) any partner referred to in subsection (2)(b) of that section, or | ||
(III) any person referred to in subsection (2)(c) of that section, | ||
has not complied with the obligations referred to in the said subsection (2), | ||
then, subject to subsections (2) and (3), any alcohol products held for wholesale or retail sale in or on that premises or place shall be liable to forfeiture. | ||
(2) Where subsection (1)(b) applies, the Commissioners shall notify the person concerned in writing of the requirement for a licence and for a tax clearance certificate in connection with that licence. | ||
(3) The alcohol products concerned are liable to forfeiture under subsection (1) on the expiry of a period of 20 days from the date on which— | ||
(a) where subsection (1)(a) applies, a communication of refusal of a tax clearance certificate under section 1094 (6) of the Taxes Consolidation Act 1997 , or | ||
(b) where subsection (1)(b) applies, a notice under subsection (2), | ||
has been sent.”. |