Words substituted by Finance Act 1986 (c. 41, SIF 40:1), s. 8(6), Sch. 5 para. 1(a)

Word substituted by Finance Act 1986 (c. 41, SIF 40:1), s. 8(6), Sch. 5 para. 1(b)

Words substituted by Finance Act 1986 (c. 41, SIF 40:1), s. 8(6), Sch. 5 para. 1(b)

Words in s. 101(4) substituted (1.1.1995) by 1994 c. 9, s. 9(9), Sch. 4 Pt. I para. 5(a)(b) (with s. 19(3)); S.I. 1994/2679, art. 3 (with art. 4(3))

http://www.legislation.gov.uk/ukpga/1979/2/section/101/1996-01-01Customs and Excise Management Act 1979An Act to consolidate the enactments relating to the collection and management of the revenues of customs and excise and in some cases to other matters in relation to which the Commissioners of Customs and Excise for the time being perform functions, with amendments to give effect to recommendations of the Law Commission and the Scottish Law Commission.1980-02-29texttext/xmlenStatute Law Database2024-10-111996-01-01Part IX Control of Excise Licence Trades and Revenue Traders Excise licences—general provisions
101 Excise licences.(1)

An excise licence shall be in such form and contain such particulars as the Commissioners may direct and, subject to the provisions of any enactment relating to the licence or trade in question, may be granted by the proper officer on payment of any appropriate duty.

(2)

An excise licence for the carrying on of a trade shall be granted in respect of one set of premises only, but a licence for the same trade may be granted to the same person in respect of each of two or more sets of premises.

(3)

Where an excise licence trade is carried on at any set of premises by two or more persons in partnership, then, subject to the provisions of any enactment relating to the licence or trade in question, not more than one licence shall be required to be held by those persons in respect of those premises at any one time.

(4)

Without prejudice to any other requirement as to the production of licences contained in the Customs and Excise Acts 1979, if any person who is the holder of an excise licence to carry on any trade or to manufacture or sell any goods fails to produce his licence for examination within one month after being so requested by an officer his failure shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties)..

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Words substituted by
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,
<ref eId="c02051" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1986/41/section/8/6">s. 8(6)</ref>
,
<ref eId="c02052" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1986/41/schedule/5/paragraph/1">Sch. 5 para. 1</ref>
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Word substituted by
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,
<ref eId="c02054" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1986/41/section/8/6">s. 8(6)</ref>
,
<ref eId="c02055" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1986/41/schedule/5/paragraph/1">Sch. 5 para. 1</ref>
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Words substituted by
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,
<ref eId="c02057" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1986/41/section/8/6">s. 8(6)</ref>
,
<ref eId="c02058" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1986/41/schedule/5/paragraph/1">Sch. 5 para. 1</ref>
(
<i>b</i>
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Words in
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<ref eId="c02061" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/9/9">s. 9(9)</ref>
,
<ref eId="c02062" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/4/part/I/paragraph/5/a/b">Sch. 4 Pt. I para. 5(a)(b)</ref>
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<ref eId="c02064" href="http://www.legislation.gov.uk/id/uksi/1994/2679">S.I. 1994/2679</ref>
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<ref eId="c02065" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1994/2679/article/3">art. 3</ref>
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<heading> Excise licences—general provisions</heading>
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<heading> Excise licences.</heading>
<subsection eId="section-101-1">
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An excise licence shall be in such form and contain such particulars as the Commissioners may direct and, subject to the provisions of any enactment relating to the licence or trade in question, may be granted by the proper officer on payment of
<ins class="first last" ukl:ChangeId="d29p9600" ukl:CommentaryRef="c14777381">
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any appropriate duty
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<content>
<p>An excise licence for the carrying on of a trade shall be granted in respect of one set of premises only, but a licence for the same trade may be granted to the same person in respect of each of two or more sets of premises.</p>
</content>
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<subsection eId="section-101-3">
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<content>
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Where an excise licence trade is carried on at any set of premises by two or more persons in partnership, then, subject to the provisions of any enactment relating to the licence or trade in question, not more than one licence shall be required to be
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at any one time
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<content>
<p>
Without prejudice to any other requirement as to the production of licences contained in the Customs and Excise Acts 1979, if any person who is the holder of an excise licence to carry on any trade or to manufacture or sell any goods fails to produce his licence for examination within
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his failure shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).
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