{
  "url": "https://openlegislation.uk/miscellaneous-transferred-excise-duties-act-northern-ireland-1972-repealed/section-14",
  "json_url": "https://openlegislation.uk/miscellaneous-transferred-excise-duties-act-northern-ireland-1972-repealed/section-14.json",
  "legislation": "apni/1972/11",
  "legislation_title": "Miscellaneous Transferred Excise Duties Act (Northern Ireland) 1972 (repealed)",
  "legislation_url": "https://openlegislation.uk/miscellaneous-transferred-excise-duties-act-northern-ireland-1972-repealed",
  "path": "section/14",
  "kind": "section",
  "number": "14",
  "heading": "Issue and duration of transferred excise licences.",
  "text": "(1) Except where any provision of this Act or of any other enactment specifically provides to the contrary, transferred excise licences shall—\n(a) not be issued upon payment of a less sum than the appropriate duty for a full year;\n(b) 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;\n(c) not be transferable; and\n(d) not be issued for a longer period than one year.\n(2) 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.",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/apni/1972/11/section/14",
    "retrieved_at": "2026-10-29T21:29:07.942531+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}