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Relief from duty on liquor licences where business cannot be carried on.
6 & 7 Geo. 5. c. 66.
3 Edw. 7. c. 25.
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8.—(1) Where the holder of any wholesale dealer's or retailer's licence taken out under Part II. of the Finance (1909–10) Act, 1910, satisfies the Commissioners of Customs and Excise that by reason of the licenced premises having been destroyed or seriously damaged, or by reason of any prohibition or restriction imposed by or under the authority of any enactment or regulation in connection with the present war, the business for the purpose of which or in connection with which the licence was granted has been discontinued, he shall, on making application to the Commissioners within one month after the discontinuance or within such longer period as the Commissioners may in any special case allow, be entitled to obtain repayment, or, so far as the duty has not been paid, remission, of such part of the duty of the duty for the year as bears to the full amount of that duty the same proportion as the period during which the business is not carried on, or the part thereof falling within the year, bears to a whole year.
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(2) In any such case as aforesaid (but as respects any case to which section eight of the Dublin Reconstruction (Emergency Provisions) Act, 1916, applies without prejudice to the rights under that section), the excise licence, and any justices’ licence on the authority of which the excise licence was granted, shall be deemed to be suspended as from the commencement of the period aforesaid; but at the expiration of that period any such justices’ licence shall revive, and have effect as if it had been granted for the then current licensing year, and, if the revival takes place between the date of the general annual licensing meeting in any licensing year and the end of the year, as if it had been granted for that year and the next licensing year, or, in the case of a licence granted for a term, as if the term were extended by a period equal to the period of suspension, and the holder of an excise licence which has been so treated as suspended shall be entitled to take out an excise licence on payment of such an amount in respect of excise duty as would have been payable by him had he been a new beginner at the expiration of that period:
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Provided that if during the period for which any licence is so treated as suspended a contingency occurs upon which a transfer of the licence might have been granted but for the suspension, a transfer may be granted either—
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(a) at the time at which, and to a person to whom, a transfer might have been granted had the licence not been suspended; or
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(b) after the expiration of the period to any person to whom a transfer might have been granted had the contingency occurred immediately after the expiration of the period:
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Provided also that if during the period for which any licence is so treated as suspended a person desires to make an objection on the ground of misconduct to the revival of the licence he may make such an objection in the same manner as he may make an objection to the renewal of a justices’ licence, and if on any such objection being made the justices certify that had the licence not been suspended they would have refused the renewal thereof the licence shall not revive.
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(3) The licence-holder before making an application under subsection (1) of this section shall give notice of his intention to the registered owner of the premises.
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(4) In the application of this section to Scotland references to a justices’ licence shall be construed as references to a certificate as defined in Part VII. of the Licensing (Scotland) Act, 1903, references to the date of the general annual licensing meeting shall be construed as references to the last date for lodging applications for certificates to be granted at the April half-yearly meeting of the licensing court, and references to the justices shall be construed as references to the licensing court.
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(5) In the applications of this section to Ireland references to a justices’ licence shall be construed as references to a justices’ certificate, and references to the general annual licensing meeting shall be construed as references to the annual licensing sessions.
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