Revenue (No. 1) Act, 1864

Occasional licences for refreshment houses, beer houses and sale of tobacco.

23 & 24 Vict. cc. 27, 107. 4 & 5 Vict. c. 85.

6 Geo. 4. c. 81.

Conditions of 26 & 27 Vict. c. 33. s. 20. to apply (except to tobacco retailers).

5. It shall be lawful for the Commissioners of Inland Revenue, whenever they shall consider it necessary for the accommodation of the public, to authorize any officer of Excise to grant (upon payment of the respective duties in that behalf mentioned in schedule (B.) to this Act) an occasional licence in the several and respective cases herein-after mentioned; (that is to say), to any person who shall have taken out an Excise licence under the Refreshment Houses Act, 1860, and the Refreshment Houses (Ireland) Act, 1860, respectively, to keep a refreshment house, or to sell by retail in a refreshment house foreign wine to be consumed therein; or an Excise licence under the Beerhouse Act, 1834, to retail beer to be drunk or consumed in or upon the house or premises where sold; or an Excise licence under the Excise Licences Act, 1825, to deal in or sell tobacco or snuff; and every such occasional licence shall authorize any such person as aforesaid to exercise and carry on the same trade and business as he shall be authorized to carry on by virtue of the licence granted under the said Acts respectively as aforesaid at any such place (other than the place for which his original licence was granted), and for and during such space or period of time, not exceeding three consecutive days at any one time, as the said Commissioners shall approve, and as shall be specified in such occasional licence: Provided, that the said occasional licence shall not protect any such person in the carrying on of any such trade or business as aforesaid unless he shall produce such licence whenever requested so to do by any officer of Excise, or by any constable or police officer, at the time of exercising such trade or business; and provided also, that the conditions and restrictions contained in the twentieth section of the Revenue Act, 1863, relating to occasional licences, shall apply to the occasional licences to be granted under this Act (except in the case of occasional licences to sell tobacco or snuff).

[Ss. 6, 7, 9, 10 rep. 32 & 33 Vict. c. 14. s. 14. S. 8 rep. 38 & 39 Vict. c. 66. (S.L.R.) Ss. 11—14 rep. 33 & 34 Vict. c. 99.]

Income Tax.