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Repayment of proportional part of duty on a liquor licence in cases where business is discontinued.
10 Edw. 7. c. 8.
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3. Where the holder of any of the manufacturers’, wholesale dealers’, or retailers’ licences specified in the First Schedule to the Finance (1909–10) Act, 1910, satisfies the Commissioners of Customs and Excise that the business for the purpose of which or in connection with which the licence has been granted has been permanently discontinued, he shall be entitled to surrender the licence and to obtain from the Commissioners repayment, or so far as the duty has not been paid remission, of such part of the duty for the year as bears to the full amount of that duty the same proportion as the period of the licence unexpired at the date of the surrender bears to a whole year:
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