Intoxicating Liquor (Breweries and Distilleries) Act 2018

Amendment of section 1094 of Taxes Consolidation Act 1997

4. Section 1094(1) of the Taxes Consolidation Act 1997 is amended—

(a) in the definition of “licence”—

(i) in paragraph (o), by the substitution of “2003,” for “2003, and”,

(ii) in paragraph (p), by the substitution of “2010, and” for “2010;”, and

(iii) by the insertion of the following paragraph after paragraph (p):

“(q) section 1 of the Intoxicating Liquor (Breweries and Distilleries) Act 2018;”

and

(b) in the definition of “specified date”, by the substitution of “paragraphs (a) to (q);” for “paragraphs (a) to (p);”.