Finance Act, 2000

Imposition of duty on liquor licences for National Cultural Institutions.

105.—(1) There shall be charged, levied and paid on every licence granted pursuant to section 62 of the National Cultural Institutions Act, 1997 , and on the due renewal of every such licence a duty of excise of £200.

(2) A licence granted by the Revenue Commissioners pursuant to section 62 of the National Cultural Institutions Act, 1997 , shall expire at midnight on the next following 30 September after the commencement of the period to which the licence relates.