Section 342 Licensing authorities: requirements to give or obtain tax information
United Kingdom
Schedule 33 to FA 2021 (licensing authorities: requirements to give or obtain tax information) is amended as follows.
The table in paragraph 1(2) is amended in accordance with subsections (3) to (8).
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 ”
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 ”
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 ”
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 ”
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 ”
At the end of the second column of each of the following entries insert “(England and Wales)”—
the entry for a licence under section 46 of TPCA 1847;
the entry for a licence under section 51 of LG(MP)A 1976;
the entry for a licence under section 55 of LG(MP)A 1976;
the entry for a site licence under SMDA 2013;
the entry for a collector’s licence under SMDA 2013.
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.));”
The amendments made by this section have effect in relation to applications made on or after 2 October 2023.