Finance (1909-10) Act, 1910

Definitions.

2 Edw. 7. c. 28.

3 Edw. 7. c. 25.

4 Edw. 7. c. 9.

52. In this Part of this Act—

The expression “beer” includes ale, porter, spruce beer, black beer, and any other description of beer, and any liquor which is made or sold as a description of beer or as a substitute for beer, and which on analysis of a sample thereof at any time is found to contain more than two per cent. of proof spirit ;

The expression “wine” means wine imported into Great Britain or Ireland ;

The expression “sweets” means any liquor which is made from fruit and sugar, or from fruit or sugar mixed with any other material, and which has undergone a process of fermentation in the manufacture thereof, and includes British wines, made wines, mead, and metheglin ;

Any reference to cider shall include a reference to perry ;

The expression “registered club” means a club for the time being registered under the Licensing Act, 1902, and in Scotland and Ireland a registered club within the meaning of the Licensing (Scotland) Act, 1903, and the Registration of Clubs (Ireland) Act, 1904, respectively ;

The expression “passenger vessel” means a vessel of any description employed for the carriage and conveyance of passengers which goes from any place in the United Kingdom to any other place in the United Kingdom, or goes from and returns to the same place in the United Kingdom on the same day ;

The expression “publican's licence” means the on-licence to be taken out by a retailer of spirits, and the expression “beerhouse licence” means the on-licence to be taken out by a retailer of beer ;

The expression “fully licensed premises” means premises to which a publican's licence is attached, and the expression “beerhouse” means premises to which a beerhouse licence is attached ;

The expression “premises” in relation to the value of licensed premises includes any offices, courts, yards, and gardens occupied together with the house in which the liquor is sold, except any such offices, courts, yards, or gardens as are proved to the satisfaction of the Commissioners to be used for any trade or business distinct from any trade or business carried on upon the premises by the licence holder.

The expression “full duty” means the duty which would be charged under the First Schedule to this Act without taking into consideration any reduction or allowance or, in cases where duty may be charged under that schedule by reference to annual value, any alternative mode of charging the duty.

Temporary Provision.