Finance Act, 2002
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Amendment of section 49 of Finance (1909-10) Act, 1910 (grant of licences and date of expiration of licences). |
86.— Section 49 of the Finance (1909-10) Act, 1910 , is amended by the insertion, after subsection (1), of the following subsection: | |
“(1A) Notwithstanding subsection (1) or anything to the contrary in any other enactment, any licence commencing after the coming into operation of this subsection which is— | ||
(a) a manufacturer's licence required by— | ||
(i) a distiller of spirits, | ||
(ii) a rectifier or compounder of spirits, | ||
(iii) a brewer of beer for sale, or | ||
(iv) a maker for sale of sweets, | ||
(b) a beer retailer's on-licence, | ||
(c) a cider retailer's on-licence, | ||
(d) a sweets retailer's on-licence, | ||
(e) a cider retailer's off-licence, | ||
(f) a sweets retailer's off-licence, | ||
(g) a railway restaurant car licence, | ||
(h) a passenger vessel licence (annual), | ||
(i) a passenger vessel licence (one day), or | ||
(j) a passenger aircraft licence, | ||
as is specified in the First Schedule to this Act, shall not be granted or renewed by the Revenue Commissioners unless a tax clearance certificate in relation to that licence has been issued in accordance with section 1094 of the Taxes Consolidation Act, 1997 .”. |