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Provision as to minimum duty not to apply to licensed premises situate in outlying parts of urban districts.
10 Edw. 7. & 1 Geo. 5. c. 24.
35 & 36 Vict. c. 94.
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5. Where it is shown to the satisfaction of the Commissioners of Customs and Excise that any premises situated in an urban area are situated in a part of the area which has only a small local population and is essentially rural in character, and that the more populous parts of the district are so remote as not to affect the amount of business carried on upon the premises, the premises shall, for the purposes of Scale 3 in the First Schedule to the Finance (1909–10) Act, 1910 (which prescribes a minimum duty for publicans’ and beerhouse licences), be deemed to be situate in an area which is not an urban area:
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Provided that any premises in respect of which an abatement of duty is allowed under this section, shall in England and Wales for the purposes of the Sixth Schedule to the Licensing (Consolidation) Act, 1910 (which prescribes general closing hours), be deemed to be premises situate not in a town or populous place; and in Ireland for the purpose of section seventy-eight of the Licensing Act, 1872, to be premises not situate in a city or town.
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