Pigs and Bacon (Amendment) Act, 1939

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Change in ownership of licence during a period for which a levy is payable.

39.—Where a licence is held by two or more persons in succession during any period for which a levy is payable under any section contained in this Chapter of this Part of this Act, then, for the purposes of the said Chapter—

(a) such licence shall be deemed to have been held during the whole of such period by the person (in this section referred to as the last holder) who last held such licence during such period and not to have been held by any other person at any time during such period;

(b) any bacon sold in the State or exported during such period by a predecessor in title of the last holder shall be deemed to have been sold in the State or exported during such period by the last holder;

(c) any pigs purchased by a predecessor in title of the last holder during such period shall be deemed to have been purchased during such period by the predecessor in title of the last holder.