Policy paper

Draft legislation accessible version

Published 20 July 2022

1 Licensing authorities: requirements to give or obtain tax information

(1) Schedule 33 to FA 2021 (licensing authorities: requirements to give or obtain tax information) is amended as follows.

(2) The table in paragraph 1(2) is amended in accordances with subsections

(3) to (8). (3) After the entry for a licence under section 51 of LG(MP)A 1976 insert바카라 사이트”

바카라 사이트œA taxi driver바카라 사이트™s licence (including a temporary licence) under section 13 of CG(S)A 1982 Driving a taxi (Scotland) A licensing authority (within the meaning of CG(S)A 1982) 1
A private hire car driver바카라 사이트™s licence (including a temporary licence) under section 13 of CG(S)A 1982 Driving a private hire car (Scotland) A licensing authority (within the meaning of CG(S)A 1982) 1바카라 사이트

(4) After the entry for a licence under section 13 of PHV(L)A 1998 insert바카라 사이트”

바카라 사이트œA licence under section 23 of TA(NI) 2008 Driving a taxi (Northern Ireland) The Department for Infrastructure in Northern Ireland 1바카라 사이트

(5) After the entry for a licence under section 55 of LG(MP)A 1976 insert바카라 사이트”

바카라 사이트œA licence (including a temporary licence) under Part 1 of CG(S)A 1982 for the activity specified in article 2(2) of LBOO 2009 Use of premises as booking office for taxis or private hire cars (Scotland) A licensing authority (within the meaning of CG(S)A 1982) 2바카라 사이트

(6) After the entry for a licence under section 3 of PHV(L)A 1998 insert바카라 사이트”

바카라 사이트œA metal dealer바카라 사이트™s licence (including a temporary licence) under section 28 of CG(S)A 1982 Carrying on business as a metal dealer (Scotland) A licensing authority (within the meaning of CG(S)A 1982) 3바카라 사이트

(7) After the entry for a site licence under SMDA 2013 insert바카라 사이트”

바카라 사이트œAn itinerant metal dealer바카라 사이트™s licence (including a temporary licence) under section 32 of CG(S)A 1982 Carrying on business as an itinerant metal dealer (Scotland) A licensing authority (within the meaning of CG(S)A 1982) 4바카라 사이트

(8) At the end of the second column of each of following entries insert 바카라 사이트œ(England and Wales)바카라 사이트바카라 사이트”

(a) the entry for a licence under section 46 of TPCA 1847;
(b) the entry for a licence under section 51 of LG(MP)A 1976;
(c) the entry for a licence under section 55 of LG(MP)A 1976;
(d) the entry for a site licence under SMDA 2013;
(e) the entry for a collector바카라 사이트™s licence under SMDA 2013.

(9) In paragraph 1(3), at the appropriate places, insert the following definitions바카라 사이트”

바카라 사이트œCG(S)A 1982바카라 사이트 means the Civic 바카라 사이트 (Scotland) Act 1982;바카라 사이트
바카라 사이트œLBOO 2009바카라 사이트 means the Civic 바카라 사이트 (Scotland) Act 1982 (Licensing of Booking Offices) Order 2009 (S.S.I. 2009/145);바카라 사이트
바카라 사이트œTA(NI) 2008바카라 사이트 means the Taxis Act (Northern Ireland) 2008 (c. 4 (N.I.);바카라 사이트.

(10) The amendments made by this section have effect in relation to applications made on or after 1 April 2023.

2 Section 1: consequential amendments

(1) The Civic 바카라 사이트 (Scotland) Act 1982 is amended as follows.

(2) In section 3 (discharge of functions of licensing authorities)바카라 사이트”

(a) in subsection (1)(a), for 바카라 사이트œdate on which the application was made바카라 사이트 substitute 바카라 사이트œrelevant date바카라 사이트;
(b) after subsection (1) insert바카라 사이트”

바카라 사이트œ(1A) In subsection (1) 바카라 사이트œthe relevant date바카라 사이트 means바카라 사이트”

(a) the date on which the application is made, or
(b) if, on that date, the licensing authority is prevented from considering the application by paragraph 2(2) or 3(2) of Schedule 33 to the Finance Act 2021 (which contain requirements to be complied with before applications may be considered), the date on which the licensing authority ceases to be so prevented.바카라 사이트

(3) Paragraph 7 of Schedule 1 (temporary licenses) is amended in accordance with subsections (4) and (5).

(4) In sub-paragraph (6), before paragraph (a) insert바카라 사이트”

바카라 사이트œ(za) where바카라 사이트”

(i) at any time after the application for the licence under paragraph 1 is made, the licensing authority requests the applicant to give it further information for the purpose of enabling it to make a request, or make a further request, under paragraph 3(2)(a) of Schedule 33 to the Finance Act 2021 (request for confirmation of completed tax check) in relation to the application, and
(ii) at the end of the relevant period, the licensing authority continues to be prevented from considering the application by paragraph 3(2) of that Schedule to that Act,

the end of the relevant period; or바카라 사이트.

(5) After sub-paragraph (6) insert바카라 사이트”

바카라 사이트œ(6A) In sub-paragraph (6)(za) 바카라 사이트œthe relevant period바카라 사이트 means바카라 사이트”

(a) the period of 7 days beginning with the day on which the request under sub-paragraph (6)(za)(i) is made, or
(b) if the final day of that period is earlier than the day on which (disregarding sub-paragraph (6)) the temporary licence expires, the period ending with that later day.바카라 사이트

(6) Paragraph 8 of Schedule 1 (duration of licences) is amended in accordance with subsections (7) and (8).

(7) In sub-paragraph (6), before paragraph (a) insert바카라 사이트”

바카라 사이트œ(za) where바카라 사이트”

(i) at any time after the application is made, the licensing authority requests the applicant to give it further information for the purpose of enabling it to make a request, or make a further request, under paragraph 3(2)(a) of Schedule 33 to the Finance Act 2021 (request for confirmation of completed tax check) in relation to the application, and
(ii) at the end of the relevant period, the licensing authority continues to be prevented from considering the application by paragraph 3(2) of that Schedule to that Act,

the end of the relevant period; or바카라 사이트.

(8) After sub-paragraph (6) insert바카라 사이트”

바카라 사이트œ(6A) In sub-paragraph (6)(za) 바카라 사이트œthe relevant period바카라 사이트 means바카라 사이트”

(a) the period of 28 days beginning with the day on which the request under sub-paragraph (6)(za)(i) is made, or
(b) if the final day of that period is earlier than the day on which (disregarding sub-paragraphs (4) and (5)) the licence expires, the period ending with that later day.바카라 사이트