Finance Act, 1960
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Tobacco dealers' licences. |
16.—(1) On And After The 28Th Day Of April, 1960, the excise duty under any of the enactments mentioned in subsection (2) of this section on a licence to be taken out by a dealer in or seller of tobacco or snuff shall cease to be chargeable. | |
(2) The enactments referred to in subsection (1) of this section are: | ||
(a) section 2 of the Excise Licences Act, 1825 , | ||
(b) section 5 of the Revenue (No. 1) Act, 1864 , | ||
(c) section 12 of the Revenue Act, 1884 , | ||
(d) section 6 of the Finance Act, 1897 , | ||
(e) section 9 of the Finance Act, 1943 . | ||
(3) (a) On and after the 28th day of April, 1960, a licence shall not be required for the sale of tobacco or snuff. | ||
(b) Where on that day a licence is in force for the sale of tobacco or snuff, no repayment of the duty paid on the licence shall, on account of the foregoing paragraph, be made in respect of the unexpired portion of the period for which the licence was granted. | ||
(4) On and after the 28th day of April, 1960, it shall not be necessary for a licence to be taken out under the Hawkers Act, 1888, by any person merely because he deals in tobacco in the manner described in paragraph (c) of subsection (1) of section 12 of the Finance Act, 1930 . |