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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 23 December 2014 - onwards

57. Amendment of section 101 of Finance Act 1999 (licensing of mineral oil traders)

Section 101 of the Finance Act 1999 is amended -

(a) by inserting the following subsection after subsection (6):

"(6A) The granting to, or the holding by, an applicant or holder, as the case may be, of an auto-fuel trader's licence or a marked fuel trader's licence shall be conditional on the applicant or holder complying with excise law in relation to the production, sale or dealing in, keeping or delivery of mineral oil, including the requirements of this section relating to the systems (including the measuring systems) and procedures of the business to which the auto-fuel trader's licence or the marked fuel trader's licence relates.",

(b) by substituting the following for subsections (8) and (9):

"(8) An auto-fuel trader's licence or a marked fuel trader's licence shall not be granted -

(a) where the applicant (or, where the applicant is a company, any director or person having control, within the meaning of section 11 of the Taxes Consolidation Act 1997, of that company) has, in the 10 years prior to the date of the application, been convicted of -

(i) any indictable offence under the Acts referred to in section 1078(1) of the Taxes Consolidation Act 1997, or

(ii) any corresponding offence under the law of another Member State,