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Repayment of proportional part of duty where justices’ licence expires before Excise licence.
6 Geo. 4. c. 81.
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7. Where an Excise licence ceases to be in force owing to the fact that the justices’ licence or certificate in pursuance of which it was granted has expired and has not been renewed, there shall be repaid to the holder of the Excise licence such sum as bears to the full amount of the duty the same proportion as the unexpired period of the licence bears to a whole year, unless there has been such a conviction against the licence holder as is mentioned in section twenty-two of the Excise Licences Act, 1825.
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