Reduction of duty in case of Sunday and early closing licences.
3.The following paragraph shall be added to provision three of the provisions applicable to retailers’ on-licences in the First Schedule to the Finance (1909–10) Act, 1910—
“The power to obtain a licence on payment of a reduced amount of duty in the case of a six-day licence or an early closing licence shall apply to any case in which the minimum duty is payable under this provision, but the reduction shall not operate so as to make the duty payable less than one-third of the annual licence value of the premises.”
