Finance Act, 1915

Restriction of hours (extension of relief).

10 Edw. 7. & 1 Geo. 5. c. 24.

3 & 4 Geo. 5. c. 33.

3 & 4 Will. 4. c. 68.

23 & 24 Vict. c. 107.

6. Section nine of the Finance Act, 1914 (Session 2), (which provides for a reduction of licence duty where hours of sale are curtailed) shall, in addition to the cases therein specified, apply to cases in which the holder of any retailer's on-licence proves to the satisfaction of the Commissioners of Customs and Excise that, during the continuance of and in connection with the present war, the sale or consumption of intoxicating liquor on his premises has been suspended during any normal hours of sale either—

(a) voluntarily at the request of any naval, military, or civil authority; or

(b) under any order made under section sixty-three of the Licensing (Consolidation) Act, 1910, section twelve of the Temperance (Scotland) Act, 1913, section twenty-one of the Licensing (Ireland) Act, 1833, or section thirty of the Refreshment Houses (Ireland) Act, 1860.