MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972

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MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 9



9.(1) A transferred excise licence shall be in such form and contain such
particulars as the Ministry may direct and may be issued by the Ministry, or
by any person authorised in that behalf by the Ministry, on payment of the
appropriate duty to the Ministry or to such authorised person.

(2) Where under this Act a transferred excise licence is required by the
licensee for using or keeping or having in his possession or custody any
article (including any animal or thing whatsoever), such licence may extend to
more than one such article so long as the duty paid for that licence is the
aggregate of the amounts which would be paid as duty if separate licences were
issued for each article.

(3) A transferred excise licence for the carrying on of a trade shall be
issued in respect of one set of premises only, and separate licences for the
same trade may be issued to the same person in respect of each of two or more
sets of premises so long as duty at the full rate is paid on each separate
licence.

(4) A transferred excise licence may be issued to a partnership firm or to an
incorporated body.

(5) Where a trade for the carrying on of which a transferred excise licence is
required is carried on at any set of premises by two or more persons in
partnership, not more than one licence shall be required to be taken out by
those persons in respect of those premises in any one licence year.

(6) Without prejudice to any other requirement as to the production of
licences contained in this Act, if any person who is the holder of a
transferred excise licence to carry on any trade fails to produce his licence
for examination within three days after being so requested by an
authorised officer, he shall be guilty of an offence and shall be liable on
summary conviction to a fine not exceeding #20.

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Northern Irish Legislation

MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 9