Gaming and Lotteries Act 1956
Issue of licence.
19. — The Revenue Commissioners shall, on the application of a person to whom a certificate for a gaming licence has been granted and on payment by him of any excise duty provided for by law, issue to the applicant a licence in such form as they may direct which shall be and be expressed to be subject to the conditions attached to the certificate.
F17[Provided that, notwithstanding anything to the contrary in any other enactment, any licence commencing on or after the 1st day of October, 1993, shall not be granted by the Revenue Commissioners unless a tax clearance certificate in relation to that licence has been issued in accordance with F18[section 1094 of the Taxes Consolidation Act, 1997].]
Annotations:
Amendments:
F17
Inserted (17.06.1993) by Finance Act 1993 (13/1993), s. 79(3), commenced on enactment.
F18
Substituted (6.04.1997) by Taxes Consolidation Act 1997 (39/1997) s. 1100 and sch. 31, commenced as per s. 1097.
Modifications (not altering text):
C8
Excise duty prescribed (28.05.1992) by Finance Act 1992 (9/1992), s. 160(2), commenced on enactment. £125 converted (1.01.1999) to €158.72, £250 to €317.44, £375 to 476.15 and £500 to 634.87.
Increase of duties on certain other licences, etc.
160.— ...
(2) The duty of excise imposed by section 17 of the Finance Act, 1956, on gaming licences issued under section 19 of the Gaming and Lotteries Act, 1956, shall be charged, levied and paid on such licences issued on or after the 1st day of June, 1992, at the rates specified in Part III of the Sixth Schedule in lieu of the rates specified in Part III of the Sixth Schedule to the Finance Act, 1989.
...
Sixth Schedule
...
PART III
Gaming Licences
|
Description of Licence |
Rate of Duty |
|
Where the period for which the licence is to be issued as specified in the certificate under the Gaming and Lotteries Act, 1956, authorising the issue of the licence— |
|
|
(a) does not exceed three months |
£125 |
|
(b) exceeds three months but does not exceed six months |
£250 |
|
(c) exceeds six months but does not exceed nine months |
£375 |
|
(d) exceeds nine months |
£500 |
Editorial Notes:
E3
Previous affecting provision: rates of duty under section prescribed (25.06.1989) by Finance Act 1989 (10/1983), s. 47(2) and sch. 6 part III, commenced on enactment; superseded as per C-note above.
E4
Previous affecting provision: rates of duty under section prescribed (25.06.1983) by Finance Act 1983 (15/1983), s. 62 and sch. 2, commenced on enactment; superseded as per E-note above.
E5
Previous affecting provision: rates of duty under section prescribed (25.06.1980) by Finance Act 1980 (14/1980), s. 77(3) and sch. 7 part III, commenced on enactment; superseded as per E-note above.
E6
Previous affecting provision: rates of duty under section prescribed (14.05.1975) by Finance Act 1975 (6/1975), s. 42, commenced on enactment; superseded as per E-note above.
E7
Previous affecting provision: rates of duty under section prescribed (10.07.1956) by Finance Act 1956 (22/1956), s. 17, commenced on enactment; superseded as per E-note above.