Finance Act, 1914 (Session 2)

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Reduction of licence duty where hours of sale are curtailed.

4 & 5 Geo. 5. c. 77.

4 & 5 Geo 5. c. 29.

3 & 4 Geo. 5. c. 33.

9.—(1) If the holder of a retailer's on-licence proves that the sale or consumption of intoxicating liquor on his premises has in any year been suspended during any hours under the Intoxicating Liquor (Temporary Restriction) Act, 1914, or under any Regulations made in pursuance of the Defence of the Realm Act, 1914, or any Act re-enacting that Act with or without amendment, he shall be entitled to a repayment of any duty paid by him in respect of his licence at the rate per annum of one-fifteenth part of the duty for every hour or part of an hour that the sale or consumption has been so suspended.

This provision shall not have effect as respects premises in any area to which the Secretary of State orders that it is not to apply owing to the increased opportunities afforded for the sale of intoxicating liquor due to the concentration of troops in the area.

(2) In order to make provision for the case where hours of sale are curtailed by section seven of the Temperance (Scotland) Act, 1913, the holder of a retailer's on-licence in Scotland shall (in addition to any other relief granted by this section) be entitled to a rebate of two-fifteenths of the duty payable by him in respect of his licence.

(3) The amount of any duty repaid or allowed under this section shall in no case exceed one-fourth part of the whole duty payable by the licence holder in respect of his licence.