Finance Act, 1983

Amendment of section 50 (penalty for the wholesale dealing in or the sale by retail of intoxicating liquor without a licence) of Finance (1909-10) Act, 1910.

69.Section 50 of the Finance (1909-10) Act, 1910 , is hereby amended—

(a) by the substitution in subsection (2) of “£500” for “one hundred pounds”, and

(b) by the substitution in subsection (3) of “£500” for “fifty pounds”,

and the said subsections (2) and (3), as so amended, are set out in the Table to this section.

TABLE

(2) If any person deals wholesale in any intoxicating liquor, for the wholesale dealing in which he is required to take out a licence under this Act, without taking out such a licence, he shall be liable in respect of each offence to an excise penalty of £500.

(3) If any person sells by retail any intoxicating liquor, for the retail sale of which he is required to take out a licence under this Act, without taking out such a licence, he shall be liable in respect of each offence to an excise penalty of £500.