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Amendment of s. 45 of Finance (1909–10) Act, 1910.
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5. Where the duty payable under the Finance (1909–10) Act, 1910, in respect of the licence for any such premises as are mentioned in section forty-five of that Act would, but for the provisions of this section, be the full duty and not the reduced duty payable under that section, and the person applying for the licence shows to the satisfaction of the Commissioners of Customs and Excise that the receipts from the sale of intoxicating liquor in the preceding year were made to exceed, in the case of a restaurant two-fifths, and in the case of any other premises one-third of the total receipts in that year from the business of all descriptions carried on by the licence holder in the premises by reason either that—
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or for both of those reasons, then, for the purpose of ascertaining whether the reduced duty is payable in respect of the licence, the said section forty-five shall have effect as if three-fifths were substituted for two-fifths and one-half were substituted for one-third.
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