Finance (No. 2) Act 2013

Amendment of Chapter 3 of Part 2 of Finance Act 2001 (offences, penalties and proceedings)

48. Chapter 3 of Part 2 of the Finance Act 2001 is amended by inserting the following section after section 125:

Forfeiture of alcohol products on unlicensed premises

125A. (1) Where—

(a) any person who is required to hold a licence relating to the wholesale or retail sale of any alcohol products, in or on a premises or place, does not hold such a licence, and

(b) in respect of the granting of such a licence, a tax clearance certificate issued under section 1094 of the Taxes Consolidation Act 1997 is required,

and either—

(i) an application for such a licence has been refused, solely or partly on the grounds that the applicant does not hold such a tax clearance certificate, or

(ii) no application for such a licence has been made and the person or—

(I) any partnership referred to in subsection (2)(a) of that section,

(II) any partner referred to in subsection (2)(b) of that section, or

(III) any person referred to in subsection (2)(c) of that section,

has not complied with the obligations referred to in the said subsection (2),

then, subject to subsections (2) and (3), any alcohol products held for wholesale or retail sale in or on that premises or place shall be liable to forfeiture.

(2) Where subsection (1)(b) applies, the Commissioners shall notify the person concerned in writing of the requirement for a licence and for a tax clearance certificate in connection with that licence.

(3) The alcohol products concerned are liable to forfeiture under subsection (1) on the expiry of a period of 20 days from the date on which—

(a) where subsection (1)(a) applies, a communication of refusal of a tax clearance certificate under section 1094 (6) of the Taxes Consolidation Act 1997 , or

(b) where subsection (1)(b) applies, a notice under subsection (2),

has been sent.”.