Finance Act, 1932
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Tobacco dealer's licence. |
26.—Where the poor law valuation of the premises in respect of which a licence under section 2 of the Excise Licences Act, 1825 , is taken out or held by a dealer in or seller of tobacco and snuff exceeds ten pounds, there shall be charged, levied, and paid, as on and from the 6th day of July, 1932, and in addition to the excise duty now payable on such licence, an excise duty calculated in accordance with the following provisions, that is to say:— | |
(a) where the premises to which such licence applies are of a residential character and no part thereof is used as a factory or a shop and the sale of tobacco or snuff on such premises under such licence is effected solely by means of one and only one automatic machine or other mechanical contrivance, such excise duty shall (subject to the limitation hereinafter mentioned) be of an amount equal to one-half of one per cent., of the amount by which the poor law valuation of such premises exceeds ten pounds; | ||
(b) in every other case, such excise duty shall (subject to the limitation hereinafter mentioned) be of an amount equal to one per cent., of the amount by which the poor law valuation of such premises exceeds ten pounds; | ||
(c) the total amount of the excise duty now payable and the additional excise duty imposed by this section chargeable in respect of any one such licence shall not exceed ten pounds. |