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Definition of premises for the purpose of the valuation of licensed premises.
10 Edw. 7. c. 8.
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4. The following definition shall be substituted, as from the first day of April nineteen hundred and eleven, for the definition of premises contained in section fifty-two of the Finance (1909–10) Act, 1910:—
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The expression “premises” in relation to the annual value of licensed premises includes any offices, courts, yards, and gardens which are occupied together with and are within the curtilage, or in the immediate vicinity, of the house or place where the liquor is sold, except any such offices, courts, yards, or gardens as are proved to the satisfaction of the Commissioners to be used either altogether, or with occasional exceptions only, for any trade or business which is entirely distinct from the trade or business carried on in the house or place by the licence holder as such, and also includes any building or place which, though not within the curtilage, or in the immediate vicinity, of the house or place where the liquor is sold, is used by the licence holder for receiving or storing liquor, or which, in the opinion of the Commissioners, is used by him, otherwise than occasionally, for any purpose in connection with the sale of liquor.
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