Finance Act, 1989

Increase of duties on public dancing licence, occasional licence, special exemption order and authorisation to a club.

44.—(1) Section 78 (2) (as amended by section 68 (1) of the Finance Act, 1982 ) of the Finance Act, 1980 , is hereby amended by the substitution for “£10” and “£75” of “£15” and “£100”, respectively, and the said subsection (2), as so amended, is set out in the Table to this subsection.

TABLE

(2) There shall be charged, levied and paid on every public dancing licence granted under section 2 of the Public Dance Halls Act, 1935 , a duty of excise of—

in case the licence is for a defined period not exceeding one month

£15

in any other case

£100

(2) Section 78 of the Finance Act, 1980 , is hereby amended by the substitution in subsections (3), (4) and (5) for “£50” (inserted by paragraph 12 of the Imposition of Duties (No. 259) (Excise Duties) Order, 1982 (S.I. No. 48 of 1982)) of “£70” and the said subsections (3), (4) and (5), as so amended, are set out in the Table to this subsection.

TABLE

(3) There shall be charged, levied and paid on every occasional licence granted under section 11 or 13 of the Intoxicating Liquor Act, 1962 , a duty of excise of £70.

(4) There shall be charged, levied and paid on every special exemption order granted under section 5 of the Intoxicating Liquor Act, 1927 , or section 13 of the Intoxicating Liquor Act, 1962 , a duty of excise of £70.

(5) There shall be charged, levied and paid on every authorisation granted to a club under section 21 of the Intoxicating Liquor (General) Act, 1924, or section 14 of the Intoxicating Liquor Act, 1962 , a duty of excise of £70.

(3) This section shall have effect in relation to every licence, order and authorisation to which this section relates and which is granted on or after the date of the passing of this Act in respect of dates subsequent to the 30th day of September, 1989.