Section 14 Issue and duration of transferred excise licences.
Northern Ireland
Except where any provision of this Act or of any other enactment specifically provides to the contrary, transferred excise licences shall—
not be issued upon payment of a less sum than the appropriate duty for a full year;
come into force upon the date specified in the licence as the date of the coming into force thereof or, if such a date is not so specified, upon such date as the Ministry may direct;
not be transferable; and
not be issued for a longer period than one year.
Notwithstanding anything contained in subsection (1)( b), it shall not be a defence to any prosecution for an offence under section 29 for the person charged to produce a licence obtained subsequent to the commission of the offence.
Notes on the whole Act
Textual amendments
- F1
Act repealed (17.8.2011) by Wildlife and Natural Environment Act (Northern Ireland) 2011 (c. 15), ss. 39(2), 40(1), Sch. 3 Pt. 2; S.R. 2011/285, art. 2, Sch.