Part IX
Power to require person carrying on excise licence trade to display sign. 107.—(1) The Commissioners may require any person holding an excise licence to carry on any trade to affix to and maintain on the premises in respect of which the licence is granted, in such form and manner and containing such particulars as they may direct, a notification of the person to whom and the purpose for which the licence is granted.
(2) If any person contravenes or fails to comply with any requirement made or direction given under this section he shall be liable on summary conviction to a penalty of £50.
(3) If any person not duly licensed to carry on an excise licence trade affixes to any premises any sign or notice purporting to show that he is so licensed he shall be liable on summary conviction to a penalty of £50.
General provisions as to entries of premises, etc.
Making of entries. 108.—(1) Where by or under the revenue trade provisions of the customs and excise Acts any person is required to make entry of any premises or article—
- (a) the entry shall be made in such form and manner and contain such particulars; and
- (b) the premises or article shall be, and be kept, marked in such manner,
as the Commissioners may direct.
(2) No entry shall be valid unless the person by whom it was made—
- (a) had at the time of its making attained the age of 18 years; and
- (b) was at that time and is for the time being a true and real owner of the trade in respect of which the entry was made.
(3) Where any person required to make entry is a body corporate—
- (a) the entry shall be signed by a director, general manager, secretary or other similar officer of the body and, except where authority for that person to sign has been given under the seal of the body, shall be made under that seal; and
- (b) both the body corporate and the person by whom the entry is signed shall be liable for all duties charged in respect of the trade to which the entry relates.
(4) If any person making entry of any premises or article contravenes or fails to comply with any direction of the Commissioners given under this section with respect thereto, he shall be liable on summary conviction to a penalty of £100.
