Part IX Control of Excise Licence Trades and Revenue Traders
Excise licences—general provisions
C1102 Payment for excise licences by cheque.
1
Any government department or local authority having power to grant an excise licence may, if they think fit, grant the licence upon receipt of a cheque for the amount of F1any dutypayable thereon.
2
Where a licence is granted to any person on receipt of a cheque and the cheque is subsequently dishonoured, the licence shall be void as from the time when it was granted, and the department or authority who granted it shall send to that person, by letter sent by registered post or the recorded delivery service and addressed to him at the address given by him when applying for the licence, a notice requiring him to deliver up the licence within the period of 7 days from the date when the notice was posted.
3
If a person who has been required under subsection (2) above to deliver up a licence fails to comply with the requirement within the period mentioned in that subsection he shall be liable on summary conviction to a penalty of the following amount, that is to say—
a
F4aa
where the licence is a licence under F5the Vehicle Excise and Registration Act 1994, a penalty of whichever is the greater of—
i
level 3 on the standard scale, or
ii
an amount equal to five times the annual rate of duty that was payable on the grant of the licence or would have been so payable if it had been taken out for a period of twelve months.
b
in any other case, a penalty of F3level 3 on the standard scale.