Finance Act, 1992
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Increase of duties on certain intoxicating liquor licences. |
154.—The duties of excise imposed— | |
(a) by section 43 of the Finance (1909-10) Act, 1910 , on the licences for the manufacture or sale of intoxicating liquor specified in the First Schedule to that Act, other than a retailer on-licence to be taken out annually by retailers of spirits, and | ||
(b) by section 10 (3) of the Finance Act, 1940 , on a licence to be taken out annually by every person who makes cider or perry for sale, | ||
shall, as respects any such licence granted on or after the 1st day of July, 1992, in respect of periods expiring on days subsequent to the 30th day of September, 1992, be charged, levied and paid on each such licence at the rate specified in column (3) of Part I of the Sixth Schedule at the reference number at which that licence is mentioned in column (2) of that Schedule in lieu of the rate specified in Part I of the Seventh Schedule to the Finance Act, 1980 (as respects manufacturers' licences to be taken out annually by a distiller of spirits or a brewer of beer for sale), and Part I of the Sixth Schedule to the Finance Act, 1989 (as respects any other such licence); and no reduction, remission, abatement or repayment shall be allowed or made in respect of any such licence but any duty paid in error on any such licence may be repaid. |