Finance Act, 1993
Amendment of section 242 (tax clearance in relation to certain licences) of Finance Act, 1992. |
140.— Section 242 of the Finance Act, 1992 , is hereby amended— | |
(a) in subsection (1)— | ||
(i) by the substitution for the definition of “beneficial holder of a licence” of the following: | ||
“‘beneficial holder of a licence’ means the person who conducts the activities under the licence and, in relation to a licence issued under the Auctioneers and House Agents Act, 1947 , includes the authorised individual referred to in section 8 (4) or the nominated individual referred to in section 9 (1) of that Act;”, | ||
(ii) by the substitution for the definition of “licence” of the following: | ||
“‘licence’ means a licence of the kind referred to— | ||
(a) in the proviso (inserted by section 156 of the Finance Act, 1992 ) to section 49 (1) of the Finance (1909-10) Act, 1910 , | ||
(b) in the further proviso (inserted by section 79 (1) of the Finance Act, 1993), to the said section 49 (1), | ||
(c) in the proviso (inserted by section 79 (2) of the Finance Act, 1993) to section 7 (3) of the Betting Act, 1931 , | ||
(d) in the proviso (inserted by section 79 (3) of the Finance Act, 1993) to section 19 of the Gaming and Lotteries Act, 1956 , | ||
(e) in the proviso (inserted by section 79 (4) (a) of the Finance Act, 1993) to subsection (1) of section 8 of the Auctioneers and House Agents Act, 1947 , | ||
(f) in the proviso (inserted by section 79 (4) (b) of the Finance Act, 1993) to subsection (1) of section 9 of the Auctioneers and House Agents Act, 1947 (an auction permit under the said section 9 being deemed, for the purposes of this section, to be a licence), | ||
(g) in the proviso (inserted by section 79 (4) (c) of the Finance Act, 1993) to subsection (1) of section 10 of the Auctioneers and House Agents Act, 1947 , | ||
(h) in the proviso (inserted by section 79 (5) of the Finance Act, 1993) to paragraph 12 (12) of the Imposition of Duties (No. 221) (Excise Duties) Order, 1975, and | ||
(i) in the proviso (inserted by section 79 (6) of the Finance Act, 1993) to paragraph (b) of subsection (3) of section 45 of the Finance Act, 1989 ;”, | ||
and | ||
(iii) by the substitution for the definition of “specified date” of the following: | ||
“‘specified date’ means the date of commencement of a licence sought to be granted under any of the provisions referred to in paragraphs (a) to (i) of the definition of ‘licence’ (inserted by the Finance Act, 1993) as specified for the purposes of a tax clearance certificate under subsection (2);”, | ||
and | ||
(b) in subsection (4), by the insertion after “relates” of “and, where that licence is for a period of less than one year, the licensing period” and the said subsection (4), as so amended, is set out in the Table to this section. | ||
TABLE | ||
(4) An application for a tax clearance certificate under this section shall be made to the Collector-General in a form prescribed by the Revenue Commissioners and shall specify the commencement date of the licence to which the application relates and, where that licence is for a period of less than one year, the licensing period. |