Finance Act, 1946

Amendment of sections 93, 102 and 104 of the Spirits Act, 1880, and of Part B of the First Schedule to the Finance (1909-10) Act, 1910.

20.—(1) The second prohibition contained in subsection (1) of section 93 of the Spirits Act, 1880 , is hereby amended, in its application to the sending out of the compounds or spirits therein mentioned to a person who is the holder of a licence authorising him to sell such compounds or spirits by retail, by the substitution of the words “a half-gallon” for the words “two gallons”.

(2) Subsection (1) of section 102 of the Spirits Act, 1880 , as amended by section 27 of the Finance Act, 1929 (No. 32 of 1929), is hereby amended, in its application to the sale, sending out, or delivery of spirits to a person who is the holder of a licence authorising him to sell such spirits by retail, by the substitution of the words “a half-gallon” for the words “two gallons”.

(3) Section 104 of the Spirits Act, 1880 , is hereby amended, in its application to the sale of spirits to a person who is the holder of a licence authorising him to sell such spirits by retail, by the substitution of the words “a half-gallon” for the words “two gallons or less than one dozen reputed quart bottles”.

(4) Provision 1 of the Provisions applicable to Wholesale Dealers' Licences contained in Part B of the First Schedule to the Finance (1909-10) Act, 1910 , is hereby amended as follows:—

(i) in the application of the said Provision to the sale of spirits or wine to a person who is the holder of a licence authorising him to sell such spirits or wine by retail, the words “a half-gallon” shall be substituted in paragraph (a) for the words “two gallons, or not less than one dozen reputed quart bottles”;

(ii) in the application of the said Provision to the sale of beer to a person who is the holder of a licence authorising him to sell such beer by retail, the words “two-and-a-quarter gallons” shall be substituted in paragraph (b) for the words “four-and-a-half gallons, or not less than two dozen reputed quart bottles”.