Section 3, The Finance Act, 2007

(1) Any person desiring to obtain alicence to clear and forward air or sea freight cargo in any port shall apply in writing to the Minister for the grant of a licence for that purpose and shall submit therewith a fee of Le5,000,000 and such other particulars as may be prescribed by statutory instrument”. 3. The Restaurant Food Tax Act, 1989 is amended by the repeal and replacement of section 3 by the following section– 3. There shall be charged on any food or drink consumed or supplied in any restaurant, a tax of ten percent of the amount charged by the restaurant for the food or drink”.