Finance Act, 1993
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Tax clearance in relation to certain excise licences. |
79.—(1) Section 49 of the Finance (1909-10) Act, 1910 , is hereby amended by the addition to subsection (1) after the proviso (inserted by the Finance Act, 1992 ) of the following proviso: | |
“Provided also that, notwithstanding anything to the contrary in any other enactment, any licence commencing on or after the 1st day of July, 1994, which is a wholesale dealers' licence for spirits, beer, wine or sweets, as is specified in the First Schedule to this Act shall not be granted by the Revenue Commissioners unless a tax clearance certificate in relation to that licence has been issued in accordance with section 242 (as amended by the Finance Act, 1993) of the Finance Act, 1992 .”. | ||
(2) Section 7 of the Betting Act, 1931 , is hereby amended, by the addition to subsection (3) of the following proviso: | ||
“Provided that, notwithstanding anything to the contrary in any other enactment, any licence commencing on or after the 1st day of December, 1993, shall not be granted by the Revenue Commissioners unless a tax clearance certificate in relation to that licence has been issued in accordance with section 242 (as amended by the Finance Act, 1993) of the Finance Act, 1992 .”. | ||
(3) Section 19 of the Gaming and Lotteries Act, 1956 , is hereby amended by the addition of the following proviso: | ||
“Provided that, notwithstanding anything to the contrary in any other enactment, any licence commencing on or after the 1st day of October, 1993, shall not be granted by the Revenue Commissioners unless a tax clearance certificate in relation to that licence has been issued in accordance with section 242 (as amended by the Finance Act, 1993) of the Finance Act, 1992 .”. | ||
(4) The Auctioneers and House Agents Act, 1947 , is hereby amended— | ||
(a) by the addition to subsection (1) of section 8 of the following proviso: | ||
“Provided that, notwithstanding anything to the contrary in any other enactment, any licence commencing on or after the 6th day of July, 1994, shall not be granted by the Revenue Commissioners unless a tax clearance certificate in relation to that licence and, where applicable, a tax clearance certificate in relation to that licence in respect of the individual authorised under subsection (4), has been issued in accordance with section 242 (as amended by the Finance Act, 1993) of the Finance Act, 1992 .”, | ||
(b) by the addition to subsection (1) of section 9 of the following proviso: | ||
“Provided that, notwithstanding anything to the contrary in any other enactment, any auction permit commencing on or after the 6th day of July, 1994, shall not be granted by the Revenue Commissioners unless a tax clearance certificate in relation to that permit and, where applicable, a tax clearance certificate in relation to that permit in respect of the individual nominated under subsection (1) to be included on the permit, has been issued in accordance with section 242 (as amended by the Finance Act, 1993) of the Finance Act, 1992 .”, | ||
(c) by the addition to subsection (1) of section 10 of the following proviso: | ||
“Provided that, notwithstanding anything to the contrary in any other enactment, any licence commencing on or after the 6th day of July, 1994, shall not be granted by the Revenue Commissioners unless a tax clearance certificate in relation to that licence has been issued in accordance with section 242 (as amended by the Finance Act, 1993) of the Finance Act, 1992 .”. | ||
(5) Paragraph 12 (12) of the Order of 1975, is hereby amended by the addition of the following proviso: | ||
“Provided that, notwithstanding anything to the contrary in any other enactment, any licence required under this paragraph commencing on or after the 1st day of July, 1994, shall not be granted by the Revenue Commissioners unless a tax clearance certificate in relation to that licence has been issued in accordance with section 242 (as amended by the Finance Act, 1993) of the Finance Act, 1992 .”. | ||
(6) Section 45 of the Finance Act, 1989 , is hereby amended by the addition to paragraph (b) of subsection (3) of the following proviso: | ||
“Provided that, notwithstanding anything to the contrary in any other enactment, any licence required under this paragraph commencing on or after the 1st day of July, 1994, shall not be granted by the Revenue Commissioners unless a tax clearance certificate in relation to that licence has been issued in accordance with section 242 (as amended by the Finance Act, 1993) of the Finance Act, 1992 .”. | ||
(7) Subsection (1A) (inserted by the Finance Act, 1992 ) of section 49 of the Finance (1909-10) Act, 1910 , shall apply to licences referred to in subsections (2) to (6) as it applies to licences referred to in the said subsection (1A). |