Finance (No. 2) Act 2023

342 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 accordance with subsections (3) to (8).

(3) After the entry for a licence under section 51 of LG(MP)A 1976 insert—

“A taxi driver’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 driver’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)	1”

(4) After the entry for a licence under section 13 of PHV(L)A 1998 insert—

“A licence under section 23 of TA(NI) 2008

Driving a taxi (Northern Ireland)

The Department for Infrastructure in Northern Ireland

1”

(5) After the entry for a licence under section 55 of LG(MP)A 1976 insert—

“A 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)

2”

(6) After the entry for a licence under section 3 of PHV(L)A 1998 insert—

“A metal dealer’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)

3”

(7) After the entry for a site licence under SMDA 2013 insert—

“An itinerant metal dealer’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)

4”

(8) At the end of the second column of each of the following entries insert “(England and Wales)”—

(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 collector’s licence under SMDA 2013.

(9) In paragraph 1(3), at the appropriate places, insert the following definitions—

• ““CG(S)A 1982” means the Civic Government (Scotland) Act 1982;”

• ““LBOO 2009” means the Civic Government (Scotland) Act 1982 (Licensing of Booking Offices) Order 2009 (S.S.I. 2009/145);”

• ““TA(NI) 2008” means the Taxis Act (Northern Ireland) 2008 (c. 4 (N.I.));”

(10) The amendments made by this section have effect in relation to applications made on or after 2 October 2023.