Inland Revenue Act, 1880

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Brewers licence.

10. (1.) There shall be granted and paid for the use of Her Majesty, the following duties of excise on licences to be taken out annually by brewers in the United Kingdom; (that is to say),

(2.) Every such licence shall be in such form as the Commissioners shall direct, shall, whenever issued, be granted only on payment in full of the duties respectively, and shall expire on the thirtieth day of September in each year.

(3.) If any person shall brew beer without having in force a proper licence under this Act, he shall incur a fine of one hundred pounds, and all worts, beer, and vessels, utensils, and materials for brewing in his possession shall be forfeited.

[²This duty is reduced to four shillings by 48 & 49 Vict. c. 51. s. 5.]