Finance Act, 1912

Distribution of payments on account of licence duties in certain cases.

10 Edw. 7. c. 8.

2. Where the licensed premises are held under a lease or agreement for lease made before the passing of the Finance (1909–10) Act, 1910, which does not contain or import any covenant, agreement, or undertaking on the part of the lessee under such lease or agreement for lease to obtain a supply of intoxicating liquor from the grantor of the lease or agreement for lease, the lessee under such lease or agreement for lease shall be entitled, notwithstanding any agreement to the contrary, to recover as a debt due from, or deduct from any sum due to, the grantor of such lease or agreement for lease so much of any increase of the duty payable in respect of the licence under the provisions of the Finance (1909–10) Act, 1910, as may be agreed upon as proportionate to any increased rent or premium payable in respect of the premises being let as licensed premises, and, in default of agreement, the amount proportionate to such increased rent or premium shall be determined in manner directed by rules of court by a county court in England or Ireland, and by a sheriff court in Scotland.

The words “lease,” “leased,” “agreement for lease,” and “lessee” in this section include sub-lease, sub-leased, agreement for sub-lease, and sub-lessee, respectively.