MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 14 Issue and duration of transferred excise licences.

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MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 14

Issue and duration of transferred excise licences.

14.(1) Except where any provision of this Act or of any other enactment
specifically provides to the contrary, transferred excise licences shall

(a)not be issued upon payment of a less sum than the appropriate duty for a
full year;

(b)come into force upon the date specified in the licence as the date of the
coming into force thereof or, if such a date is not so specified, upon such
date as the Ministry may direct;

(c)not be transferable; and

(d)not be issued for a longer period than one year.

(2) Notwithstanding anything contained in subsection (1)(b), it shall not be a
defence to any prosecution for an offence under section 29 for the person
charged to produce a licence obtained subsequent to the commission of the
offence.

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Northern Irish Legislation

MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 14