Licence charges
85 Licence charges
Grant of licence
Subject to subsection (2A), a warehouse licence charge is payable in respect of the grant of a warehouse licence by the person or partnership seeking the grant.
A person or partnership liable to pay a warehouse licence charge in respect of the grant of a warehouse licence must pay the charge in accordance with section 85A.
A warehouse licence charge is not payable in respect of the grant of an excise‑equivalent warehouse licence.
Renewal of licence
A warehouse licence charge in respect of the renewal of a warehouse licence, that is not an excise‑equivalent warehouse licence, is payable by the holder of the licence in accordance with section 84.
This Act’s bill:Second reading speech
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.