Finance Act, 1993

Amendment of section 155 (spirits retailers' on-licences) of Finance Act, 1992.

78.— Section 155 of the Finance Act, 1992 , is hereby amended in subsection (2) by the insertion of the following subparagraphs after subparagraph (ii) of paragraph (b):

“(iia) where a licence is granted or renewed under section 25 of the Intoxicating Liquor Act, 1943 , a rate of duty of £200;

(iib) where a licence is granted or renewed under section 2 of the Intoxicating Liquor Act, 1946 , a rate of duty of £200;

(iic) where a licence is granted under section 44 of the Tourist Traffic Act, 1952 , or where that licence is duly renewed, a rate of duty of £200;

(iid) where a licence is granted or renewed under section 18 of the Intoxicating Liquor Act, 1962 , a rate of duty of £200;”.