PART II F2TRANSFERRED EXCISE LICENCES—GENERAL PROVISIONS

Annotations:
Amendments (Textual)

14Issue and duration of transferred excise licences.

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.