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Version status: Repealed | Document consolidation status: Updated to reflect all known changes
Version date: 1 November 2010 - onwards
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170. Amendment of section 8 (taxable persons) of Principal Act.

Repealed from 1 November 2010

(1) Section 8 of the Principal Act is hereby amended -

(a) in subsection (3) (inserted by the Act of 1978) by the substitution of the following paragraph for paragraph (a):

"(a) a farmer, for whose supply of agricultural services, other than insemination services, stock-minding or stock-rearing, the total consideration has not exceeded and is not likely to exceed £15,000 in any continuous period of 12 months,",

and

(b) by the insertion of the following subsection after subsection (3B) (inserted by the Act of 1984):

"(3C)

(a) The licensee of any premises (being premises in respect of which a licence for the sale of intoxicating liquor either on or off those premises was granted) shall be deemed to be the promoter of any dance held, during the subsistence of that licence, on those premises and shall be deemed to have received the total money, excluding tax, paid by those admitted to the dance together with any other consideration received or receivable in connection with the dance.

Comparing proposed amendment...