43Dog licences.
(1)(a)Licences issued in Scotland under the [1959 c. 55.] Dog Licences Act 1959 shall cease to be excise licences and the duties chargeable under that Act shall be levied by local authorities.
(b)Accordingly sections 7, 10 and 13 of that Act shall apply to Scotland so however that for the references to England and Wales, to county boroughs and to the Minister of Housing and Local Government there shall be substituted respectively references to Scotland, to large burghs (within the meaning of the [1947 c. 43.] Local Government (Scotland) Act 1947) and to the Secretary of State.
(2)The Postmaster General shall, before paying to the council of a county or burgh the amount of the duties received by him in respect of licences for dogs issued in the county or burgh, deduct from that amount such sum as he considers is equal to the expenses incurred by him on work done in connection with the issue of the licences.
(3)The Secretary of State may by order amend the provisions of the said Act of 1959 with respect to the time for payment of duty under that Act, the age of any dog or hound in respect of which the duty is chargeable and the period for which a licence under that Act is to be in force; and an order under this subsection may be limited to such cases as may be specified by the order and may make different provision for different circumstances specified by the order.
Any statutory instrument containing an order under this subsection shall be subject to annulment in pursuance of a resolution of either House of Parliament.
(4)It shall cease to be a condition for exemption from duty under section 4 of the said Act of 1959 (which relates to dogs kept for tending sheep and cattle) that the owner of the dog in question obtains a certificate of exemption under that section.
(5)In section 11 of the said Act of 1959, for the references to the Treasury and to England or Wales there shall be substituted respectively references to the Secretary of State and to Scotland.
(6)In sections 12(1) and 13 of the said Act of 1959 (under which a person is liable to a penalty of five pounds for an offence) for the words "five pounds " there shall be substituted the words " ten pounds ".
(7)This section (other than subsection (4)) shall come into force on 16th May 1967 and subsection (4) shall come into force on the passing of this Act.