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Alteration of rate of duty on Refreshment House licence.
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38.—(1) The duty of excise on Refreshment House licences, imposed by section 1 of the Refreshment Houses (Ireland) Act, 1860, shall be charged, levied and paid at the rate of £10 in lieu of the rate specified in section 77(5) of the Act of 1980.
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(2) This section shall have, and be deemed to have had, effect as on and from the 1st day of April, 1981, and any duty of excise paid in excess of £10 under the said section 77(5) in respect of any Refreshment House licence issued on or after such day may be repaid.
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