Finance Act, 1922

Private brewers' licences.

8. The following proviso shall be substituted for the proviso to section six, subsection (1), of the finance Act, 1919 :—

Provided that, where the brewer is the occupier of a house of an annual value of eight pounds or less, he may in any year obtain without payment of duty a licence to brew a quantity not exceeding four bushels of malt, or the equivalent thereof, for his own use.

In the foregoing provision the expression “year“ means the year ending on the thirtieth day of September.