Finance Act, 1993

Amendment of section 123 (rates of duty) of Finance Act, 1992.

70.Section 123 of the Finance Act, 1992 , is hereby amended—

(a) in paragraph (b) by the substitution of “31st day of August in the year concerned, £30,” for “15th day of September in the year concerned, £30.”, and

(b) by the addition of the following paragraph—

“(c) on a licence expressed to remain in force for a period not exceeding one year and until the last day of February in the year concerned, £60:

Provided that the licence is expressed to relate only to Saturdays, Sundays and public holidays (within the meaning of the Holidays (Employees) Act, 1973 ) in the period from the 1st day of September or the date the licence is granted, whichever is the later, to the last day of February in the year concerned.”.