Finance Act, 1996

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

77.Section 155 of the Finance Act, 1992 , is hereby amended in subsection (1) by the substitution of the following proviso for the proviso to the definition of “excluded business activity”:

“Provided that the provision of entertainment or the sale of snack foods, beverages for consumption on the premises or tobacco products shall be regarded as so related and that the provision of meals shall not be regarded as so related.”.