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Finance Act, 2002

Amendment of Finance Act, 1992, by insertion of new section (amusement machine permits).

85.—The Finance Act, 1992 , is amended by the insertion after section 123 of the following new section:

“Rates of duty on permits.

123A.—(1) There shall be charged, levied and paid in respect of a permit granted under section 122 which commences after the coming into operation of this section a duty of excise of €100.

(2) A permit granted by the Revenue Commissioners under section 122 shall expire—

(a) in the case of a permit in force on the date of coming into operation of this section at midnight on 30 June next following its coming into operation, or

(b) in the case of a permit granted after the coming into operation of this section at midnight on 30 June next following the grant of the permit.

(3) A reference in section 122 or this section to the grant of a permit shall be construed as including a reference to the renewal of such a permit.”.