Finance Act, 1943


Customs and Excise.

Passenger aircraft licences.

8.—The First Schedule to the Finance (1909-10) Act, 1910 , is hereby amended by the insertion therein at the end thereof of the following provisions, and Part II of that Act shall be construed and have effect accordingly, that is to say:—

“G. Passenger Aircraft Licences.

Licence granted under section 29 of the Intoxicating Liquor Act, 1943 (No. 7 of 1943) for the sale of intoxicating liquor on an aircraft in flight, to be taken out annually—

Duty of one pound (£1).

Provision Applicable to Passenger Aircraft Licences.

For the purposes of giving jurisdiction, any sale of intoxicating liquor on an aircraft shall be deemed to have taken place either where it has actually taken place or in any place in which the aircraft may be found.”