3(1)Section 127 (liability to pay late night levy) is amended as follows.E+W
(2)In subsection (1)—
(a)for “the late night levy requirement” substitute “ a late night levy requirement ”;
(b)after “the area” insert “ or part of the area ”;
(c)for “a relevant late night authorisation” substitute “ a late night authorisation to which the requirement relates ”.
(3)In subsection (2), for “a relevant late night authorisation” substitute “ a late night authorisation to which the requirement relates ”.
(4)After subsection (2) insert—
“(2A)In addition, if the requirement relates to a late night authorisation that is a relevant late night refreshment authorisation, the holder of the authorisation is not liable to pay the late night levy for a levy year if only hot drinks are supplied (or held out for supply) in reliance on the authorisation during the levy year.”
(5)In subsection (3), for “in its area” substitute “ in relation to the late night levy requirement ”.
Commencement Information
I1Sch. 18 para. 3 in force for certain purposes at Royal Assent, see s. 183
I2Sch. 18 para. 3 in force at 13.7.2023 in so far as not already in force by S.I. 2023/789, reg. 2(b)