Dogs Act 1906

5 Exemption of sheep dogs, &c. from excise licence

(1) The grant of a certificate under section twenty-two of the [41 & 42 Vict. c. 15.] Customs and Inland Revenue Act, 1878, of exemption from duty in respect of a dog shall require the previous consent in England of a petty sessional court, and in Scotland of the sheriff or sheriff-substitute having jurisdiction in the place where the dog is kept, but such consent shall not be withheld if the Court is of opinion that the conditions for exemption mentioned in the said section apply in the case of the applicant, and the procedure for obtaining that consent shall be regulated in England by rules made by the Lord Chancellor, and in Scotland by acts of sederunt.

(2) The rules and acts of sederunt shall provide for dispensing with the appearance of the applicant for a consent under this section except in cases where the application is opposed and the court sheriff or sheriff-substitute considers the appearance of the applicant to be necessary for the proper consideration of the application. No fee shall be payable in respect of any application or consent under this section.