Oireachtas Joint and Select Committees

Thursday, 15 February 2018

Select Committee on Justice and Equality

Intoxicating Liquor (Breweries and Distilleries) Bill 2016: Committee Stage (Resumed)

2:00 pm

Photo of Charles FlanaganCharles Flanagan (Laois, Fine Gael) | Oireachtas source

I move amendment No. 7:

7.In page 3, after line 29, to insert the following:“Amendment of section 1094 of Taxes Consolidation Act 1997

4.Section 1094(1) of the Taxes Consolidation Act 1997 is amended—
(a) in the definition of “licence”—
(i) in paragraph (o), by the substitution of “2003,” for “2003, and”,

(ii) in paragraph (p), by the substitution of “2010, and” for “2010;”, and

(iii) by the insertion of the following paragraph after paragraph (p):
“(q) section 1 of the Intoxicating Liquor (Breweries and Distilleries) Act 2018;”
and
(b) in the definition of “specified date”, by the substitution of “paragraphs (a) to (q);” for “paragraphs (a) to (p);”.”.

This is also largely a technical amendment. I bring it forward at the request of the Revenue Commissioners. Section 1094(1) of the Taxes Consolidation Act 1997 deals with tax clearance requirements. This amendment is required to bring the tax clearance conditions attaching to the licence created under this legislation for the new licence into line with the conditions which are applicable to the other licences in the code of intoxicating liquor licences.

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