Select Committee on Finance and General Affairs debate -
Wednesday, 10 May 1995

SECTION 102.

Mr. Quinn

I move amendment No. 94:

In page 122, between lines 26 and 27, to insert the following:

"(b) by the substitution of the following paragraph for paragraph (b):

‘(b) every licence issued temporarily or continued in force in accordance with paragraph (a) of this subsection shall, while it remains in force, be deemed to be a licence within the meaning of this section.',".

This is a technical amendment to section 102 to clarify that excise licences issued temporarily or continued in force in accordance with section 49 of the Finance (1909-10) Act, 1910, as amended, will have full status of excise licences while they remain in force.

Amendment agreed to.

Question proposed: "That section 102, as amended, stand part of the Bill."

Mr. Quinn

I intend to propose a minor amendment to this section on Report Stage to take account of late representations by the bar trade. The section as drafted, together with the Committee Stage amendment I have proposed, provides that, subject to the conditions set out in the section, existing or temporary licences will continue in force up to the date of the issue of a tax clearance certificate. When a certificate is issued, the grant of a licence should follow automatically. To avoid difficulties arising from a delay between the issue of a tax clearance certificate and the grant of a licence, the trade has requested that the section be further amended to allow the continuation of existing and temporary licences up to the date of the grant of a normal licence. In this way the possibility, however unlikely, of a licensee being prosecuted for operating without a licence is removed in circumstances where they comply with the requirements of the section.

Question put and agreed to.