Finance Act, 2000
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Imposition of duty on liquor licences for National Cultural Institutions. |
105.—(1) There shall be charged, levied and paid on every licence granted pursuant to section 62 of the National Cultural Institutions Act, 1997 , and on the due renewal of every such licence a duty of excise of £200. | |
(2) A licence granted by the Revenue Commissioners pursuant to section 62 of the National Cultural Institutions Act, 1997 , shall expire at midnight on the next following 30 September after the commencement of the period to which the licence relates. |