Finance Act, 1980

Increase of duties on certain intoxicating liquor licences.

76.—(1) The duties of excise imposed by section 43 of the Finance (1909-10) Act, 1910 , on the licences for the manufacture or sale of intoxicating liquor specified in the First Schedule to that Act and the duty of excise imposed by section 10 (3) of the Finance Act, 1940 , on a licence to be taken out annually by every person who makes cider or perry for sale shall, as respects any such licence granted on or after the 1st day of July, 1980, in respect of periods expiring on days subsequent to the 30th day of September, 1980, be charged, levied and paid on each such licence at the rate specified in column (4) of Part I of the Seventh Schedule to this Act at the reference number at which that licence is mentioned in column (2) of that Schedule in lieu of the rate specified in the enactment mentioned in column (3) of the said Part I at that reference number; and no reduction, remission, abatement or repayment shall be allowed or made in respect of any such licence but any duty paid in error on any such licence may be repaid.

(2) Section 48 of the Finance (1909-10) Act, 1910 , is hereby amended by the substitution of the following provisos for the provisos to subsection (1) (inserted by section 17 (5) of the Finance Act, 1960 ):

“Provided that the duty payable in pursuance of this subsection shall not exceed £50 as respects any statement of purchases during the calendar year 1980, or any subsequent calendar year, or, in the case of a club which is discontinued on or after the date of the passing of this Act, as respects the statement of purchases up to the day of discontinuance, and

Provided also that the secretary of a club shall be deemed to have complied with the provisions of this section with regard to any particular period as aforesaid if he pays the sum of £50 to the proper officer of Customs and Excise in respect of that period”.

(3) Section 10 of the Intoxicating Liquor Act, 1927 , is hereby repealed as respects licences referred to in that section taken out or granted after the passing of this Act in respect of periods expiring on days subsequent to the 30th day of September, 1980.