OpenLegislation

Paragraph 3 I1I2

(1)

Section 127 (liability to pay late night levy) is amended as follows.

(2)

In subsection (1)—

(a)

for “the late night levy requirement” substitute “ a late night levy requirement ”;

(b)

after “the area” insert “ or part of the area ”;

(c)

for “a relevant late night authorisation” substitute “ a late night authorisation to which the requirement relates ”.

(3)

In subsection (2), for “a relevant late night authorisation” substitute “ a late night authorisation to which the requirement relates ”.

(4)

After subsection (2) insert—

“(2A)

In addition, if the requirement relates to a late night authorisation that is a relevant late night refreshment authorisation, the holder of the authorisation is not liable to pay the late night levy for a levy year if only hot drinks are supplied (or held out for supply) in reliance on the authorisation during the levy year.”

(5)

In subsection (3), for “in its area” substitute “ in relation to the late night levy requirement ”.

Annotations

Commencement

I1

Sch. 18 para. 3 in force for certain purposes at Royal Assent, see s. 183

I2

Sch. 18 para. 3 in force at 13.7.2023 in so far as not already in force by S.I. 2023/789, reg. 2(b)