- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (22/02/2024)
- Gwreiddiol (Fel y'i Deddfwyd)
Point in time view as at 22/02/2024.
There are currently no known outstanding effects for the Finance (No. 2) Act 2023, Section 342.
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(1)Schedule 33 to FA 2021 (licensing authorities: requirements to give or obtain tax information) is amended as follows.
(2)The table in paragraph 1(2) is amended in accordance with subsections (3) to (8).
(3)After the entry for a licence under section 51 of LG(MP)A 1976 insert—
“A taxi driver’s licence (including a temporary licence) under section 13 of CG(S)A 1982 | Driving a taxi (Scotland) | A licensing authority (within the meaning of CG(S)A 1982) | 1 |
A private hire car driver’s licence (including a temporary licence) under section 13 of CG(S)A 1982 | Driving a private hire car (Scotland) | A licensing authority (within the meaning of CG(S)A 1982) | 1” |
(4)After the entry for a licence under section 13 of PHV(L)A 1998 insert—
“A licence under section 23 of TA(NI) 2008 | Driving a taxi (Northern Ireland) | The Department for Infrastructure in Northern Ireland | 1” |
(5)After the entry for a licence under section 55 of LG(MP)A 1976 insert—
“A licence (including a temporary licence) under Part 1 of CG(S)A 1982 for the activity specified in article 2(2) of LBOO 2009 | Use of premises as booking office for taxis or private hire cars (Scotland) | A licensing authority (within the meaning of CG(S)A 1982) | 2” |
(6)After the entry for a licence under section 3 of PHV(L)A 1998 insert—
“A metal dealer’s licence (including a temporary licence) under section 28 of CG(S)A 1982 | Carrying on business as a metal dealer (Scotland) | A licensing authority (within the meaning of CG(S)A 1982) | 3” |
(7)After the entry for a site licence under SMDA 2013 insert—
“An itinerant metal dealer’s licence (including a temporary licence) under section 32 of CG(S)A 1982 | Carrying on business as an itinerant metal dealer (Scotland) | A licensing authority (within the meaning of CG(S)A 1982) | 4” |
(8)At the end of the second column of each of the following entries insert “(England and Wales)”—
(a)the entry for a licence under section 46 of TPCA 1847;
(b)the entry for a licence under section 51 of LG(MP)A 1976;
(c)the entry for a licence under section 55 of LG(MP)A 1976;
(d)the entry for a site licence under SMDA 2013;
(e)the entry for a collector’s licence under SMDA 2013.
(9)In paragraph 1(3), at the appropriate places, insert the following definitions—
““CG(S)A 1982” means the Civic Government (Scotland) Act 1982;”
““LBOO 2009” means the Civic Government (Scotland) Act 1982 (Licensing of Booking Offices) Order 2009 (S.S.I. 2009/145);”
““TA(NI) 2008” means the Taxis Act (Northern Ireland) 2008 (c. 4 (N.I.));”
(10)The amendments made by this section have effect in relation to applications made on or after 2 October 2023.
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