Finance Act, 1992
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Amendment of section 49 (grant of licences and date of expiration of licences) of Finance (1909-10) Act, 1910. |
156.— Section 49 of the Finance (1909-10) Act, 1910 , is hereby amended— | |
(a) by the addition of the following proviso to subsection (1): | ||
“Provided that, notwithstanding anything to the contrary in any other enactment, in particular, section 5 of the Licensing (Ireland) Act, 1833 , section 7 of the Excise Act, 1835 , the Licensing (Ireland) Act, 1902 , sections 13 and 14 of the Intoxicating Liquor Act, 1960 , section 4 of the Courts (No. 2) Act, 1986 and section 9 of the Intoxicating Liquor Act, 1988 , any licence commencing on or after the 1st day of October, 1992, which is a spirits retailer's on-licence, a spirits retailer's off-licence or a wine retailer's on-licence as is specified in the First Schedule to this Act shall not be granted by the Commissioners unless a tax clearance certificate in relation to that licence has been issued in accordance with section 242 of the Finance Act, 1992.”, | ||
(b) by the insertion after subsection (1) of the following subsection: | ||
“(1A) (a) Where an application in accordance with section 242 of the Finance Act, 1992, for a tax clearance certificate in respect of a licence to which the proviso to subsection (1) of this section has been refused and an appeal against such refusal has been made and accepted in accordance with subsection (6) of the said section 242 and the licence could, but for the provisions relating to a tax clearance certificate, have been issued, then— | ||
(i) in a case where a licence has been granted in respect of the previous licensing year, such licence may continue in force beyond its latest expiry date pending the final determination of the appeal, and | ||
(ii) in a case where a licence has not been granted in respect of the previous licensing year, a licence may be issued temporarily and remain in force pending the final determination of the appeal: | ||
Provided that the amount of the duty that would be payable on the granting of the licence is duly deposited with the proper officer of Customs and Excise. | ||
(b) Every licence issued in accordance with paragraph (a) (ii) of this subsection shall, while it remains in force, be a licence within the meaning of this section. | ||
(c) On the final determination of an appeal referred to in paragraph (a) of this subsection— | ||
(i) in a case where the determination is to the effect that the application for a tax clearance certificate in relation to a licence is an acceptable application and where the tax clearance certificate has been issued, the duty deposited shall be set against the appropriate duty payable on the grant of the licence, and | ||
(ii) in a case where the determination is to the effect that the refusal of the application for a tax clearance certificate in relation to a licence is a valid refusal, the licence continued in force or issued temporarily under this subsection shall expire not later than seven days after the determination of such appeal, and the amount of any duty deposited in excess of the proportion of that duty attributable to the period when the licence was temporarily in force shall be repaid.”. |